SCHEDULES
SCHEDULE 6 Bodies Recognised under s.32: Supplementary Provisions
Application of rules relating to accounts and interest on client’s money
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1
Where rules made under section 22(3)(a) are applied to recognised bodies in accordance with section 32(3), an accountant shall, subject to sub-paragraph (2), be qualified to give any report required to be delivered under the rules if he is a member of a relevant body of accountants or is for the time being authorised by the Secretary of State under section 389(1)(b) of the M1Companies Act 1985.
2
An accountant shall not be qualified to give any such report in relation to a recognised body if he is not qualified to act as auditor of that body.