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Companies Clauses Consolidation Act, 1845
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Qualification of auditors.

102. [1 Where no other qualification shall be prescribed by the special Act], every auditor shall have at least one share in the undertaking; and he shall not hold any office in the company, nor be in any other manner interested in its concerns, except as a shareholder.

[1 When after 31st July 1868 this section is incorporated in a certificate or special Act relating to a railway company, it is to be construed as if the words in brackets were omitted, 31 & 32 Vict. c. 119. s. 11.]