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Theatres Trust Act 1976

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This is the original version (as it was originally enacted).

14The trustees shall keep proper accounts of all sums received or paid by them and proper records in relation to those accounts, and the accounts for each financial year of the Trust shall be audited by an auditor or auditors appointed by the trustees. No person shall be qualified to be appointed auditor under this paragraph unless he is a member of one or more of the following bodies:—

the Institute of Chartered Accountants in England and Wales ;

the Institute of Chartered Accountants of Scotland ;

the Association of Certified Accountants ;

the Institute of Chartered Accountants in Ireland;

any other body of accountants established in the United Kingdom and for the time being recognised for the purposes of paragraph (a) of subsection (1) of section 161 of the Companies Act 1948 ;

but a Scottish firm may be so appointed if each of the partners is qualified to be appointed.

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