# The Statutory Auditors and Third Country Auditors Regulations 2007, Regulation 5: Appropriate qualifications


In section 1219(1) of the Companies Act 2006 (appropriate qualifications)—
(a) after paragraph (d) insert “ or ”;
(b) omit paragraph (e);
(c) in paragraph (f), for “overseas” substitute “ third country ”.

---
Source: https://www.legislation.gov.uk/uksi/2007/3494/regulation/5 (the official version)
Page: https://openlegislation.uk/statutory-auditors-and-third-country-auditors-regulations-2007/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.