Yn ddilys o 06/04/2008
1209Main purposes of PartU.K.
This
adran has no associated
Nodiadau Esboniadol
The main purposes of this Part are—
(a)to secure that only persons who are properly supervised and appropriately qualified are appointed as statutory auditors, and
(b)to secure that audits by persons so appointed are carried out properly, with integrity and with a proper degree of independence.