Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Who may act as auditor
- This topic has 4 replies, 2 voices, and was last updated 8 years ago by anu1234.
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- August 27, 2015 at 4:03 pm #268799
someone directly authorised by the state to act as auditor means
August 27, 2015 at 7:55 pm #268835I don’t understand your statement/question.
August 28, 2015 at 4:46 am #268878To be eligible to act as auditor, a person must be:
• a member of a Recognised Supervisory Body (RSB), e.g. ACCA, and
allowed by the rules of that body to be an auditor or
• someone directly authorised by the state.What does it meant to be directly authorised by the state ? Can you give an example
August 28, 2015 at 9:53 am #268915I can’t give an example because I don’t know of one.
It means that the responsible government minister/department could in theory directly authorise someone who is not a member of ACCA, ICAEW, ICAS or another RSB. I can’t think why the government would want to do that, but the power is there if needed.
August 28, 2015 at 2:56 pm #268948That’s what i wanted to know. Thanks 🙂
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