authorized auditor

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  • Financial Institutions and Services
  • Accounting


Quick Reference

An individual granted special authorization to act as the auditor of a company under the Companies Act 1967. Authorizations were granted to individuals not otherwise eligible to act as auditors on the basis of their experience. The power to grant authorizations ended in 1978; since 1989 an authorized auditor is not eligible for appointment as an auditor of a listed company.

Subjects: Financial Institutions and Services — Accounting.

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