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Section 1226: Auditors General: eligibility for appointment as a statutory auditor

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

Part 42: Statutory Auditors — Chapter 3: Auditors General

In this Part "Auditor General" means—

the Comptroller and Auditor General,
the Auditor General for Scotland,
the Auditor General for Wales, or
the Comptroller and Auditor General for Northern Ireland.

An Auditor General is eligible for appointment as a statutory auditor.

Subsection (2) is subject to any suspension notice having effect under section 1234 (notices suspending eligibility for appointment as a statutory auditor).

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

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