A person is eligible for appointment as a statutory auditor only if the person is so eligible—
by virtue of Chapter 2 (individuals and firms), or
by virtue of Chapter 3 (Comptroller and Auditor General, etc).
Section 1211: Eligibility for appointment as a statutory auditor: overview
Companies Act 2006 · 2006 c. 46View on legislation.gov.uk
Part 42: Statutory Auditors — Chapter 1: Introductory
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