s.18Register of recognised auditors
18
Section 18Part 0 —

Register of recognised auditors

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The Authority shall establish and maintain a register of recognised auditors and responsible individuals in which there shall be entered all persons who — (a) under section 19 are auditors eligible to be entered on the register; (b) are responsible individuals; (c) have applied to and been approved by the Authority to be entered on the register using the form provided by the Authority for this purpose; and (d) have paid the application fee or annual fee prescribed in section 20(2) or 22(2).
under section 19 are auditors eligible to be entered on the register;
are responsible individuals;
have applied to and been approved by the Authority to be entered on the register using the form provided by the Authority for this purpose; and
have paid the application fee or annual fee prescribed in section 20(2) or 22(2).
In order to withdraw from the register in respect of the auditing of market traded companies, designated companies or Authority specified companies, a recognised auditor shall give notice in writing to the Authority of that person’s deregistration, providing a full explanation for the deregistration and the prescribed fee.
A recognised auditor shall always give the notice referred to in subsection (2) in the circumstances described in section 23(1)(a).

Cross References