Nurses, Midwives and Health Visitors Act 1979 (c. 36)

SCHEDULES

Section 20(2).

SCHEDULE 4 Qualification of Auditors

1 A person is qualified for the purposes of section 20(2) if he is a member of one of the recognised professional bodies.

2 Those bodies are—

• the Institute of Chartered Accountants in England and Wales ;

• the Institute of Chartered Accountants of Scotland ;

• the Association of Certified Accountants ; and

• the Institute of Chartered Accountants in Ireland.

3 A person is also qualified if he is a member of a body of accountants established in the United Kingdom and recognised by the Secretary of State for the purposes of section 161(1)(a) of the [1948 c. 38.] Companies Act 1948.

4 A Scottish firm is qualified if each of the partners in it is so.