# The Partnerships (Accounts) Regulations 2008, Regulation 14: Statutory auditors


For the purposes of section 1210(1)(h) of the Companies Act 2006 (meaning of “statutory auditor”)—
(a) a qualifying partnership is a prescribed person, and
(b) regulation 4(1)(b) is a prescribed enactment,
and accordingly a person appointed as auditor of a qualifying partnership for the purposes of regulation 4(1)(b) is a statutory auditor.

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Source: https://www.legislation.gov.uk/uksi/2008/569/regulation/14 (the official version)
Page: https://openlegislation.uk/partnerships-accounts-regulations-2008/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.