Section 1219

A person holds an appropriate qualification for the purposes of this Chapter if and only if— he holds a recognised professional qualification obtained in the United Kingdom, immediately before the commencement of this Chapter, he— held an appropriate qualification for the purposes of Part 2 of the Companies Act 1989 (c. 40) (eligibility for appointment as company auditor) by virtue of section 31(1)(a) or (c) of that Act, or was treated as holding an appropriate qualification for those purposes by virtue of section 31(2), (3) or (4) of that Act, immediately before the commencement of this Chapter, he— held an appropriate qualification for the purposes of Part III of the Companies (Northern Ireland) Order 1990 (S.I. 1990/593 (N.I. 5)) by virtue of Article 34(1)(a) or (c) of that Order, or was treated as holding an appropriate qualification for those purposes by virtue of Article 34(2), (3) or (4) of that Order, he is within subsection (2), or . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . subject to any direction under section 1221(5), he is regarded for the purposes of this Chapter as holding an approved third country qualification. A person is within this subsection if— before 1st January 1990, he began a course of study or practical training leading to a professional qualification in accountancy offered by a body established in the United Kingdom, he obtained that qualification on or after 1st January 1990 and before 1st January 1996, and the Secretary of State approved his qualification before 1st October 2018 as an appropriate qualification for the purposes of this Chapter. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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