# The Partnerships and Unlimited Companies (Accounts) Regulations 1993, Paragraph 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.

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Source: https://www.legislation.gov.uk/uksi/1993/1820/schedule/paragraph/3 (the official version)
Page: https://openlegislation.uk/partnerships-and-unlimited-companies-accounts-regulations-1993/schedule/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.