The Companies Act 1989 (Register of Auditors and Information about Audit Firms) Regulations 1991
Regulation 2 of the regulations obliges supervisory bodies recognised under Part II of the Companies Act 1989 (eligibility for appointment as company auditor) to keep a register containing the information specified in the regulation. Regulation 3 of the regulations imposes certain obligations on recognised supervisory bodies in connection with the keeping of the register. Regulation 4 of the regulations obliges each recognised supervisory body to make the information specified in the regulation available to the public. Regulations 5 to 8 of the regulations make provision as to the keeping of the register; as to the inspection of it or of information kept by virtue of regulation 4 and as to the obtaining of copies of entries on the register or of information kept by virtue of regulation 4. Regulations 7 and 8 authorise the charging of fees for inspection and obtaining copies. The regulations implement article 28 of the Eighth Council Directive of 10 April 1984 on the approval of persons responsible for carrying out the statutory audits of accounting documents (84/253/EEC) (L.126/20).