# Local Audit and Accountability Act 2014, Paragraph 4: Cases in which an individual need not hold appropriate qualification: domestic cases


(1) An individual falls within this paragraph if any of the following sub-paragraphs applies in respect of the individual.
(2) This sub-paragraph applies where the individual holds an appropriate qualification for the purposes of Chapter 2 of Part 42 of the Companies Act 2006 (eligibility of individuals and firms to act as statutory auditors) (see section 1219 of that Act).
(3) This sub-paragraph applies where, immediately before 16 December 2014, the individual was qualified for appointment as an auditor under section 3 of the Audit Commission Act 1998 by virtue of the individual’s membership of a body listed in subsection (7) of that section.
(4) This sub-paragraph applies where—
(a) before 16 December 2014, the individual began a course of study or practical training leading to a professional qualification in accountancy offered by a body listed in section 3(7) of the Audit Commission Act 1998,
(b) the person would have been qualified for appointment as an auditor under section 3 of that Act by virtue of subsection (5)(b) of that section if that qualification had been obtained before that date, and
(c) the person obtained that qualification within the period of 6 years beginning with that date.

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Source: https://www.legislation.gov.uk/ukpga/2014/2/schedule/1D/paragraph/4 (the official version)
Page: https://openlegislation.uk/local-audit-and-accountability-act-2014/schedule-1D/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.