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The Partnerships and Unlimited Companies (Accounts) Regulations 1993
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- 1993 No. 1820
- SCHEDULE
- Regulation 3
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3. Part II of the Companies Act 1989 (eligibility for appointment as auditors) shall apply to auditors appointed for the purposes of regulation 4 of these Regulations as if qualifying partnerships were companies formed and registered under the 1985 Act, subject to any necessary modifications to take account of the fact that partnerships are unincorporated.
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