Persons eligible to be appointed as auditor

A person is eligible to be appointed as an auditor under section 206J unless that person is— a a constituency candidate; or b a list candidate; or c an employee or partner of a person referred to in paragraph (a) or (b); or d an officer or employee of a party; or e a body corporate that— i is not a registered audit firm (within the meaning of the Auditor Regulation Act 2011 ); and ii is not recognised as referred to in section 36(1)(f) or (g) of the Financial Reporting Act 2013 ; or f a person who, by virtue of section 36(1) of the Financial Reporting Act 2013 , may not be appointed or act as an auditor of an entity; or g a Returning Officer. 1993 No 87 s 214D(2) (pre-20 December 2007); 2007 No 111 s 12 Section 206K : inserted , on 1 March 2009 , by section 6 of the Electoral Amendment Act 2009 (2009 No 1). Section 206K(e) : replaced , on 1 July 2015 , by section 17 of the Financial Reporting Amendment Act 2014 (2014 No 64). Section 206K(f) : replaced , on 1 April 2014 , by section 126 of the Financial Reporting (Amendments to Other Enactments) Act 2013 (2013 No 102).