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Qualified auditors. 41.(1) Subject to subsection (2), no person shall be a qualified auditor for the purposes of this Act unless he is either a member of one or more of the following bodies (a)the Institute of Chartered Accountants in Ireland; (b)the Institute of Chartered Accountants in England and Wales; (c)the Association of Certified and Corporate Accountants; (d)the Institute of Chartered Accountants of Scotland; (e)any other body of accountants [established in the United Kingdom and for the time being recognised for the purposes of section 155(1)(a) of the Companies Act (Northern Ireland) 1960 by the Ministry] [for the time being listed in Article 26(1)(a) of the Companies (Northern Ireland) Order 1978]; (2) Subject to subsection (3), for the purposes of any provision (except subsections (5) and (6) of section 38) a person who is not a qualified auditor under subsection (1) shall nevertheless be a qualified auditor in relation to any particular society if (a)he is at the passing of this Act an approved auditor for the purposes of the Act of 1893, and (b)he audited the accounts and balance sheet of that society for the year of account immediately preceding the year of account in which this Act is passed and for every year of account, if any, since the first-mentioned year until the current year of account. (3) The registrar may at any time direct that a person who is a qualified auditor in relation to a particular society or particular societies by virtue of subsection (2) shall cease to be so qualified from the date of that direction.
© 1969 Crown Copyright
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