Schedule 10, Part 2, paragraph 6(1)

The body must have rules to the effect that a person is not eligible for appointment as a statutory auditor unless— in the case of an individual other than a third country auditor, he holds an appropriate qualification, in the case of an individual who is a third country auditor— he holds an appropriate qualification, he has been authorised on or before 5 April 2008 to practise the profession of company auditor pursuant to the European Communities (Recognition of Professional Qualifications) (First General System) Regulations 2005 ( S.I. 2005/18) and has fulfilled any requirements imposed pursuant to regulation 6 of those Regulations, or he meets the requirements of sub-paragraph (1A). in the case of a firm ...— each individual responsible for statutory audit work on behalf of the firm is eligible for appointment as a statutory auditor, and the firm is controlled by qualified persons (see paragraph 7 below). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: legislation.gov.uk · retrieved 2026-09-04