Section 46(2)

A person shall not be qualified for appointment under subsection (1) above unless— he is eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006 ; and if the appointment were an appointment as a statutory auditor, he would not be prohibited from acting by virtue of section 1214 of that Act (independence requirement).

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Source: legislation.gov.uk · retrieved 2026-07-30