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8.—(1) Section 14 of the Estate Agents Act 1979 M1 (keeping of client accounts) is amended as follows.
(2) In subsection (6), for paragraphs (a) and (b) substitute “ eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006 ”.
(3) In subsection (7), for “ineligible for appointment as auditor to the company by virtue of Part II of the Companies Act 1989 or Part III of the Companies (Northern Ireland) Order 1990” substitute “ prohibited from acting as statutory auditor of the company by virtue of section 1214 of the Companies Act 2006 (independence requirement) ”.
Marginal Citations
M1Section 14(6) and (7) were substituted by the Schedule to the Companies 1990 Order (Eligibility for Appointment as Company Auditor) (Consequential Amendments) Regulations 1991 (S.I. 1991/1997), paragraph 33: they have been amended by the Schedule to the Companies (1990 Order) (Eligibility for Appointment as Company Auditor) (Consequential Amendments) Regulations (Northern Ireland) 1993 (S.R. (NI) 1993 No 67), paragraph 9.