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Companies Act 2006

Companies Act 2006

2006 CHAPTER 46

Commentary

Schedule 11: Recognised Professional Qualifications

Part 2: Requirements for recognition of a professional qualification

Chapter 3: Auditors General
Section 1226: Auditors General: eligibility for appointment as a statutory auditor

1567.Subsection (1) defines an “Auditor General” for the purposes of this Part as the Comptroller and Auditor General, the Auditor General for Scotland, the Auditor General for Wales or the Comptroller and Auditor General for Northern Ireland. Subsections (2) and (3) explain that an Auditor General is eligible for appointment as a statutory auditor, unless his eligibility has been suspended by the Independent Supervisor under section 1234.

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