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Section 1212: Individuals and firms: eligibility for appointment as a statutory auditor

Companies Act 2006 · 2006 c. 46View on legislation.gov.uk

Part 42: Statutory Auditors — Chapter 2: Individuals and firms

An individual or firm is eligible for appointment as a statutory auditor if the individual or firm—

is a member of a recognised supervisory body, and
is eligible for appointment under the rules of that body.

In the cases to which section 1222 applies (individuals retaining only 1967 Act authorisation) a person's eligibility for appointment as a statutory auditor is restricted as mentioned in that section.

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.