# Housing Act 1996, Paragraph 16E


In paragraphs 16A to 16D—
“company” means a company registered under the Companies Act 1985;
“financial year” has the meaning given by section 390 of the Companies Act 2006;
“firm” has the meaning given by section 1173(1) of that Act;
“individual accounts” has the meaning given by section 394 of that Act;
“qualified auditor”, in relation to a company, means a person who—
(a)is eligible for appointment as a statutory auditor of the company under Part 42 of that Act, and
(b)is not prohibited from acting as statutory auditor of the company by virtue of section 1214 of that Act (independence requirement).

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Source: https://www.legislation.gov.uk/ukpga/1996/52/schedule/1/paragraph/16E (the official version)
Page: https://openlegislation.uk/housing-act-1996/schedule-1/paragraph-16E
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.