Companies Act 2006 (c. 46)

Part 42 Statutory Auditors

Chapter 3 Auditors General

Eligibility for appointment

1226 Auditors General: eligibility for appointment as a statutory auditor

(1) In this Part “Auditor General” means—

(a) the Comptroller and Auditor General,

(b) the Auditor General for Scotland,

(c) the Auditor General for Wales, or

(d) the Comptroller and Auditor General for Northern Ireland.

(2) An Auditor General is eligible for appointment as a statutory auditor.

(3) Subsection (2) is subject to any suspension notice having effect under section 1234 (notices suspending eligibility for appointment as a statutory auditor).