1039. The Register Of Auditors
(1) The Registrar may make rules which require a register of the persons eligible for appointment as an auditor to be kept.
(2) The rules may require each person’s entry in the register to contain–
(a) a name and address,
(b) in the case of a firm eligible for appointment as an auditor, the specified information relating to the individuals responsible for audit work on its behalf,
(c) in the case of a firm eligible for appointment as an auditor by virtue of Chapter 2
, the information mentioned in subsection (3).
(3) The information referred to in subsection (2)(d) is–
(a) in relation to a body corporate, the name and address of each person who is a director of the body or holds any shares in it,
(b) in relation to a partnership, the name and address of each partner.
(4) The rules may provide that different parts of the register are to be kept by different persons.
(5) The rules may impose such obligations as the Registrar thinks fit on–
(a) recognised professional bodies, and
(b) persons eligible for appointment as an auditor.
(6) The rules may include–
(a) provision requiring that specified entries in the register be open to inspection at times and places specified or determined in accordance with the rules,
(b) provision enabling a person to require a certified copy of specified entries in the register.
(7) In this section “specified” means specified by rules made under this section.
(8) The Board may make rules which make provision for the charging of fees for inspection, or the provision of copies of the register maintained under this section, such fees to be of such reasonable amount as may be specified or determined in accordance with those rules.