1042. Supplementary provision about second audits

(1) If a person accepts an appointment, or continues to act, as auditor of a company at a time when he knows he is not an appropriate person, the company may recover from him any costs incurred by it in complying with the requirements of section 1041.
For this purpose “appropriate” is to be construed in accordance with subsection (3) of that section.
(2) Where a second audit is carried out under section 1041, any provision of these Regulations applying in relation to the first audit applies also, in so far as practicable, in relation to the second audit.
(3) A direction under section 1041(2) is, on the application of the Board, enforceable by injunction.