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Paragraph 6 C1C2

England, Wales and Scotland

Subject to paragraphs 7 to 9 below, a person shall not be qualified to be the auditor or one of the auditors of a trade union or employers’ association unless he is either a member of one or more of the following bodies—

(a)

the Institute of Chartered Accountants in England and Wales;

(b)

the Institute of Chartered Accountants of Scotland;

(c)

the Association of Certified Accountants;

(d)

the Institute of Chartered Accountants in Ireland;

(e)

any other body of accountants established in the United Kingdom and for the time being recognised for the purposes of F1section 389(1)(a) of the Companies Act 1985 by the Secretary of State,

or a person who is for the time being authorised by the Secretary of State under section 389(1)(b) of that Act as being a person with similar qualifications obtained outside the United Kingdom.

Annotations

Textual amendments

F1

Words substituted by Companies Consolidation (Consequential Provisions) Act 1985 (c. 9, SIF 27), s. 30, Sch. 2

Modifications

C1

Sch. 2 paras. 6–10 excluded by Companies Act 1976 (c. 69), s. 20(3)

C2

Sch. 2 para. 6 excluded by Companies Act 1985 (c. 6, SIF 27), s. 394(2)

Notes on the whole Act

Textual amendments

F1

Act repealed N.I. (16.7.1992) (E.W.S.) (16.10.1992) by Trade Union and Labour Relations (Consolidation) Act 1992 (c. 52), ss. 300(1), 302, Sch.1.