Sch 1 para 7
For section 91 (meaning of “qualified auditor”) substitute— Meaning of “qualified auditor” (91) References in this Part to a qualified auditor, in relation to a society, are to a person who— (a) is eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006, and (b) is not prohibited from acting as statutory auditor of the society by virtue of section 1214 of that Act (independence requirement).