(1) This section applies where a partnership constituted under the law of—
(a) England and Wales,
(b) Northern Ireland, or
(c) any other country or territory in which a partnership is not a legal person,
is by virtue of this Chapter appointed as statutory auditor of an audited person.
(2) Unless a contrary intention appears, the appointment is an appointment of the partnership as such and not of the partners.
(3) Where the partnership ceases, the appointment is to be treated as extending to—
(a) any appropriate partnership which succeeds to
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