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The Companies Act 1989 (Eligibility for Appointment as Company Auditor) (Consequential Amendments) Regulations 1991
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- UK Statutory Instruments
- 1991 No. 1997
- SCHEDULE
- Paragraph 33
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Estate Agents Act 1979(1)
33. In section 14 of the Estate Agents Act 1979 (keeping of client accounts), for subsections (6) and (7) substitute–
“(6) Subject to subsection (7) below, “qualified auditor” in subsection (5)(a) above means a person who is–
(a)eligible for appointment as a company auditor under section 25 of the Companies Act 1989; or
(b)in Northern Ireland, is a member of one or more bodies recognised by the Department of Economic Development for Northern Ireland for the purposes of article 397(1)(a) of the Companies (Northern Ireland) Order 1986(2) or is for the time being recognised by that Department under paragraphs (5), (6) or (7) of article 397 of that Order.
(7) A person is not a qualified auditor for the purposes of subsection (5)(a) above if, in the case of a client account maintained by a company, he is ineligible for appointment as auditor to the company by virtue of Part II of the Companies Act 1989.”.
(1)
1979 c. 38. Section 14 of the Estate Agents Act 1979 has been amended by section 30 of and Schedule 2 to the Companies Consolidation (Consequential Provisions) Act 1985 (c. 9) and article 23 of and Schedule 1 to the Companies Consolidation (Consequential Provisions) (Northern Ireland) Order 1986 (S.I. 1986/1035) (N.I. 9). The first amendment is superseded by these Regulations.
(2)
S.I. 1986/1032 (N.I. 6).
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