Companies (Statutory Audits) Act 2018
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Amendment of section 114 of Credit Union Act 1997 | ||
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72. Section 114 of the Credit Union Act 1997 is amended by the substitution of the following subsection for subsection (1): | ||
“(1) A person shall not be qualified for election as auditor of a credit union unless the person is a statutory auditor within the meaning of section 2 of the Companies Act 2014 .”. |