46 Audit

46 Ìý´¡³Ü»å¾±³Ù

(1)ÌýÌýÌýÌý The accounts of each new Agency [, with the exception of those accounts of the Agency that relate to a financial year ending on or after 31st March 2004,] shall be audited by an auditor appointed for each accounting year by the Secretary of State.

(2)ÌýÌýÌýÌý A person shall not be qualified for appointment under subsection (1) above unless—

(a)ÌýÌýÌýÌý he is eligible for appointment as a [statutory auditor under Part 42 of the Companies Act 2006];

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