Companies Act, 1990
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Persons undergoing training on 1 January, 1990. |
188.—(1) Without prejudice to section 187 , a person to whom this section applies shall also be qualified for appointment as auditor of a company or a public auditor. | |
(2) This section applies to a person— | ||
(a) who on the 1st day of January, 1990, was a person to whom Article 18 of the Council Directive applies, and | ||
(b) who, following his admission, before the 1st day of January, 1996, to the membership of a body of accountants recognised under section 191 , was subsequently awarded a practising certificate by that body, and | ||
(c) in respect of whom such certificate remains valid. |