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Section 1209: Main purposes of Part

Companies Act 2006 · 2006 c. 46View on legislation.gov.uk

Part 42: Statutory Auditors — Chapter 1: Introductory

The main purposes of this Part are—

to secure that only persons who are properly supervised and appropriately qualified are appointed as statutory auditors, and
to secure that audits by persons so appointed are carried out properly, with integrity and with a proper degree of independence.

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.