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6(1)The body must have rules to the effect that a person is not eligible for appointment as a statutory auditor unless—
(a)in the case of an individual, he holds an appropriate qualification,
(b)in the case of a firm—
(i)each individual responsible for statutory audit work on behalf of the firm is eligible for appointment as a statutory auditor, and
(ii)the firm is controlled by qualified persons (see paragraph 7 below).
(2)Sub-paragraph (1) does not prevent the body from imposing more stringent requirements.
(3)A firm which has ceased to comply with the conditions mentioned in sub-paragraph (1)(b) may be permitted to remain eligible for appointment as a statutory auditor for a period of not more than three months.
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