Sch 3 para 3
(1) The association shall in each period of account appoint a qualified auditor to audit the accounts prepared in accordance with paragraph 2. (2) A person is qualified for the purposes of this paragraph if he is eligible for appointment as a company auditor under section 25 of the Companies Act 1989. (3) But none of the following shall be appointed— (a) a trustee, officer or employee of the association or of an associated body, (b) a person who is a partner of, or in the employment of, or who employs a person within paragraph (a), or (c) a body corporate; and a body of persons (whether corporate or unincorporate and whether or not itself a charity) is for this purpose an associated body if it is essentially under the same management . . . (4) A Scottish firm is qualified for appointment as auditor, notwithstanding sub-paragraph (3)(c), if each of the partners in it is qualified for appointment.