Statutory auditors
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Memorandwm Esboniadol
14. For the purposes of section 1210(1)(h) of the Companies Act 2006 (meaning of “statutory auditor”)—
(a)a qualifying partnership is a prescribed person, and
(b)regulation 4(1)(b) is a prescribed enactment,
and accordingly a person appointed as auditor of a qualifying partnership for the purposes of regulation 4(1)(b) is a statutory auditor.