Paragraph 12

England, Wales and Scotland

(1)

The Council shall appoint auditors of the Council and shall cause its accounts to be audited annually by them and as soon as is practicable after the accounts for any period have been audited the Council shall cause them to be published.

F1(2)

A person shall not be appointed an auditor of the Council unless he is eligible for appointment as a F2statutory auditor under Part 42 of the Companies Act 2006.

(3)

None of the following persons shall be qualified to be an auditor of the Council—

(a)

an officer or servant of the Council;

(b)

a person who is a partner of or in the employment of an officer or servant of the Council;

F3(c)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . .

References in this sub-paragraph to an officer or servant shall be construed as not including references to an auditor.

Annotations

Textual amendments

F1: Sch. 1 para. 12(2) substituted (1.10.1991) by S.I. 1991/1997, reg. 2, Sch. para.25
F2: Words in Sch. 1 para. 12(2) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), art. 2(2), Sch. 1 para. 1(o) (with arts. 6, 11, 12)
F3: Words in Sch. 1 para. 12(3) omitted (1.10.1991) by virtue of S.I. 1991/1997, reg. 2, Sch. para.25