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14. For the purposes of section 1210(1)(h) of the Companies Act 2006 (meaning of “statutory auditor”)—
(a)a qualifying partnership is a prescribed person, and
(b)regulation 4(1)(b) is a prescribed enactment,
and accordingly a person appointed as auditor of a qualifying partnership for the purposes of regulation 4(1)(b) is a statutory auditor.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
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