1239 The register of auditors
1239 The register of auditors
Companies Act 2006 | Legislation

(1)     The Secretary of State must make regulations requiring the keeping of a register of—

(a)     the persons eligible for appointment as a statutory auditor, and

(b)     third country auditors (see Chapter 5) who apply to be registered in the specified manner and in relation to whom specified requirements are met.

(2)     The regulations must require each person's entry in the register to contain—

(a)     his name and address,

(b)     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,

(c)     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,

(d)     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, . . .

(e)     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