Article F2 Qualifications of responsible officer

(1)

The person having responsibility for the administration of the financial affairs of the Authority under paragraph (1) above shall fulfil the requirement in one (or the requirements in each) of the sub-paragraphs of paragraph (2) below.

(2)

The requirements are that—

(a)

he is a member of one or more of the bodies mentioned in subsection (3) below;

(b)

immediately before 29th September 1989 he had responsibility for the administration of the financial affairs of any of the authorities mentioned in section 111(2)(a) to (k) of the Local Government Finance Act 1988^f1 under section 73 of the Local Government Finance Act 1985^f2.

(3)

The bodies are—

(a)

the Institute of Chartered Accountants in England and Wales,

(b)

the Institute of Chartered Accountants of Scotland,

(c)

the Chartered Association of Certified Accountants,

(d)

the Chartered Institute of Public Finance and Accountancy,

(e)

the Institute of Chartered Accountants in Ireland,

(f)

the Chartered Institute of Management Accountants, and

(g)

any other body of accountants established in the United Kingdom and for the time being approved by the Secretary of State for the purposes of section 113(3) of the Local Government Finance Act 1988.

Annotations

Footnotes

f1: 1988 c. 41.
f2: 1985 c. 32.