Section 1239(2)

The regulations must require each person's entry in the register to contain— and may require each person's entry to contain other specified information. his name and address, in the case of an individual eligible for appointment as a statutory auditor, the specified information relating to any firm on whose behalf he is responsible for statutory audit work, in the case of a firm eligible for appointment as a statutory auditor, the specified information relating to the individuals responsible for statutory audit work on its behalf, in the case of an individual or firm eligible for appointment as a statutory auditor by virtue of Chapter 2, the name of the relevant supervisory body, . . . in the case of a firm eligible for appointment as a statutory auditor by virtue of Chapter 2 . . . , the information mentioned in subsection (3), and in the case of a third country auditor which is a firm, the name and address of each person who is— an owner or shareholder of the firm, or a member of the firm's administrative or management body.

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