76. –
(1) The Courts and Legal Services Act 1990 is amended as follows.
(2) In Schedule 1 (the Advisory Committee), for sub-paragraphs (5) and (6) of paragraph 9 (accounts and audit) substitute–
“(5) No person shall be appointed as auditor under this paragraph unless he is eligible for appointment as a company auditor under section 25 of the Companies Act 1989 or is a member of the Chartered Institute of Public Finance and Accountancy.”.
(3) In Schedule 5 (the Authorised Conveyancing Practitioners Board), for sub-paragraphs (4) and (5) of paragraph 9 substitute–
“(4) No person shall be appointed as an auditor under this paragraph unless he is eligible for appointment as a company auditor under section 25 of the Companies Act 1989 or is a member of the Chartered Institute of Public Finance and Accountancy.”.