Section 1212

An individual or firm is eligible for appointment as a statutory auditor if the individual or firm— is a member of a recognised supervisory body, and is eligible for appointment under the rules of that body. In the cases to which section 1222 applies (individuals retaining only 1967 Act authorisation) a person's eligibility for appointment as a statutory auditor is restricted as mentioned in that section.

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