Explanatory Notes

Companies Act 2006

2006 CHAPTER 46

8 November 2006

Commentary

Schedule 11: Recognised Professional Qualifications

Part 2: Requirements for recognition of a professional qualification

Chapter 3: Auditors General
Section 1227: Individuals responsible for audit work on behalf of Auditors General

1568.This section provides that an Auditor General must ensure that the individuals within his charge, who are carrying out statutory audits on the Auditor General’s behalf, are, in their own right, eligible for appointment as a statutory auditor by virtue of the qualifications and requirements that are set out in Chapter 2.