http://www.legislation.gov.uk/id/uksi/2008/948/schedule/1

SCHEDULE 1AMENDMENTS COMING INTO FORCE ON 6TH APRIL 2008

PART 1AMENDMENTS ABOUT ELIGIBILITY FOR APPOINTMENT AS AUDITOR AND RELATED MATTERS

Public Finance and Accountability (Scotland) Act 2000 (asp 1)27

In section 21 of the Public Finance and Accountability (Scotland) Act 2000 (audit), in subsection (5)(a), for “eligible for appointment as a company auditor under section 25 of the Companies Act 1989” substitute “ eligible for appointment as a statutory auditor under Chapter 2 of Part 42 of the Companies Act 2006 ”.