Section 1248(3)

For the purposes of subsections (1) and (2) a person is “appropriate” if he— is eligible for appointment as a statutory auditor or, if the person is an Auditor General, for appointment as statutory auditor of the company, and is not prohibited by section 1214(1) (independence requirement) from acting as statutory auditor of the company.

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