Paragraph 3

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch. para. 2(1)(c) word omitted by Partnerships and Unlimited Companies (Accounts) 2005 reg. 3(2)(a)
Sch. para. 2(1)(d) words substituted by Partnerships and Unlimited Companies (Accounts) 2005 reg. 3(2)(b)
Sch. para. 2(1)(e) words substituted by Partnerships and Unlimited Companies (Accounts) 2005 reg. 3(2)(c)
Sch. para. 2(1)(f) words substituted by Partnerships and Unlimited Companies (Accounts) 2005 reg. 3(2)(d)
Sch. para. 2(2) words substituted by Partnerships and Unlimited Companies (Accounts) 2005 reg. 3(3)

Part II of the Companies Act 1989 (eligibility for appointment as auditors) shall apply to auditors appointed for the purposes of regulation 4 of these Regulations as if qualifying partnerships were companies formed and registered under the 1985 Act, subject to any necessary modifications to take account of the fact that partnerships are unincorporated.