Section 91: Meaning of "qualified auditor"

Co-operative and Community Benefit Societies Act 2014 · 2014 c. 14View on legislation.gov.uk

Co-operative and Community Benefit Societies Act 2014
- Section 90: Duty to provide copy of annual return on demand
- Section 92: Persons ineligible for appointment as auditors etc

Part 7: Accounts, audit and annual returns

In this Part "qualified auditor" means a person eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006.

About this text

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.