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The Companies Act 2006 (Commencement No. 5, Transitional Provisions and Savings) Order 2007

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Statutory auditors (ss.1209 to 1241 and 1245 to 1264)

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37.—(1) The following provisions of Chapter 2 of Part 42 of the Companies Act 2006 (statutory auditors: individuals and firms) apply to the appointment of auditors for financial years beginning on or after 6th April 2008—

(a)sections 1212 and 1213 (eligibility for appointment);

(b)sections 1214 and 1215 (independence requirement);

(c)section 1216 (effect of appointment of partnership).

(2) Sections 25 to 28 of the Companies Act 1989(1) or Articles 28 to 31 of the Companies (Northern Ireland) Order 1990(2) continue to apply to auditors appointed for financial years beginning before that date.

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