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Part IIEligibility for Appointment as Company Auditor

Eligibility for appointment

25Eligibility for appointment

(1)A person is eligible for appointment as a company auditor only if he—

(a)is a member of a recognised supervisory body, and

(b)is eligible for the appointment under the rules of that body.

(2)An individual or a firm may be appointed a company auditor.

(3)In the cases to which section 34 applies (individuals retaining only 1967 Act authorisation) a person’s eligibility for appointment as a company auditor is restricted as mentioned in that section.