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Audit Of Water Authorities And Council

Volume 21: debated on Monday 5 April 1982

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39.—(1) The accounts of a water authority or the Council, including all statements prepared by them under paragraph 38 above, shall be audited in accordance with this Schedule by auditors appointed for each accounting year (within the meaning of that paragraph) by the Secretary of State.

(2) A person shall not be qualified for appointment under this paragraph unless he is a member of a body of accountants established in the United Kingdom and recognised for the purposes of section 161 (1) (a) of the Companies Act 1948; but a firm may be so appointed if each of its members is qualified to be so appointed.