- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
(This note is not part of the Regulations)
These Regulations prescribe the subjects listed in the Schedule as the subjects which are relevant for the purposes of paragraph 7 of Schedule 12 to the Companies Act 1989. That paragraph provides that a qualification may not be recognised for the purposes of Part II of the Companies Act 1989 (Eligibility for Appointment as Company Auditor) unless it is restricted to persons who have passed an examination testing subjects prescribed for the purposes of the paragraph.
The regulations also complete the legislative implementation of the obligations imposed by Article 6 of Directive 84/253/EEC (No. L126/20) on the approval of persons responsible for carrying out the statutory audits of accounting documents.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: