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PART III F1F32N.I.ELIGIBILITY FOR APPOINTMENT AS COMPANY AUDITOR

F1mod. by SI 2005/18

F32Order repealed by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16 and the repeal having been brought into operation on different dates, as to which, see individual provisions.

IntroductionF32N.I.

IntroductionN.I.

27.  F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Eligibility for appointmentF32N.I.

Eligibility for appointmentN.I.

28.  F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Effect of appointment of partnershipN.I.

29.  F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Ineligibility on ground of lack of independenceN.I.

30.  F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Effect of ineligibilityN.I.

31.  F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Power of Department to require second auditN.I.

32.  F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Recognition of supervisory bodies and professional qualificationsF32N.I.

Supervisory bodiesN.I.

33.  F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Meaning of “appropriate qualification”N.I.

34.  F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Qualifying bodies and recognised professional qualificationsN.I.

35.  F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Approval of overseas qualificationsN.I.

36.  F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Duties of recognised bodiesF32N.I.

The register of auditorsN.I.

37.  F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Information about firms to be available to publicN.I.

38.  F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Matters to be notified to the DepartmentN.I.

39.  F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Power to call for informationN.I.

40.  F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Compliance ordersN.I.

41.  F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Directions to comply with international obligationsN.I.

42.  F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

OffencesF32N.I.

False and misleading statementsN.I.

43.  F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Offences by bodies corporate, partnerships and unincorporated associationsN.I.

44.  F19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Time limits for prosecution of offencesN.I.

45.  F20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Jurisdiction and procedure in respect of offencesN.I.

46.  F21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Supplementary provisionsF32N.I.

FeesN.I.

47.  F22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Delegation of functions of DepartmentN.I.

48.  F23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .N.I.

Art. 49 rep. by 2004 c. 27

Exemption from liability for damagesN.I.

50.  F25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Service of noticesN.I.

51.  F26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Power to make consequential amendmentsN.I.

52.  F27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F27Art. 52 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12) (with saving by Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948, art. 10)

Power to make provision in consequence of changes affecting accountancy bodiesN.I.

53.  F28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Meaning of “associate”N.I.

54.  F29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Minor definitionsN.I.

55.  F30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Index of defined expressionsN.I.

56.  F31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 57—Repeals