The Companies Act 1989 (Eligibility for Appointment as Company Auditor) (Consequential Amendments) Regulations 1991

Edinburgh Assay Office Order 1979(1)

35.  In article 12 of the Edinburgh Assay Office Order 1979 (accounts, financial year and audit)–

(a) in paragraph (3) for the words from “shall be qualified to be appointed” to the end substitute “shall be appointed 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 member or warden and none of the following shall be capable of being the auditor–

(a) a member or warden;

(b) any firm, or any partner in a firm of which a member or warden is a partner; and

(c) any body corporate of which a member or warden is a director or officer of any fellow director or officer of such a body corporate.”.

(1)

S.I. 1979/1587.