504 Senior statutory auditor
504 Senior statutory auditor
Companies Act 2006 | Legislation

(1)     The senior statutory auditor means the individual identified by the firm as senior statutory auditor in relation to the audit in accordance with—

(a)     standards issued by the European Commission, or

(b)     if there is no applicable standard so issued, any relevant guidance issued by—

(i)     the Secretary of State, or

(ii)     a body appointed by order of the Secretary of State.

(2)     The person identified as senior statutory auditor must be eligible for appointment as auditor of the company in question (see Chapter 2 of Part 42 of this Act).

(3)     The senior statutory auditor is not, by reason of

512 . . .
517 . . .

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