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31. In article 10 of the Sheffield Assay Office Order 1978 (accounts, financial year and audit)–
(a)for the words from “qualified to be appointed” to the end substitute “appointed as auditor under this article unless he is eligible for appointment as a company auditor under section 25 of the Companies Act 1989.”; and
(b)for paragraph (4) substitute–
“(4) Neither the auditor nor any partner in or director or officer of the auditor shall be capable of being a guardian or member of the Executive Committee and none of the following shall be capable of being the auditor–
(a)a guardian or member of the Executive Committee;
(b)any firm or any partner in a firm of which a guardian or member of that Committee is a partner; and
(c)any body corporate of which a guardian or member of that Committee is a director or officer or any fellow director or officer of such a body corporate.”.
S.I. 1978/639.
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