When the work is statutory audit, presence on a chartered body’s member register is not enough — the check moves to the RSB audit register. There the firm appears as a Registered Auditor and named individuals are approved as Responsible Individuals (those who may sign audit opinions on the firm’s behalf). This is the hard legal gate established by the Companies Act 2006 Part 42: only the eligible — RSB-registered firm, with an appropriate audit qualification, and approved Responsible Individuals — may sign a statutory audit opinion. A verification fan-out therefore models the RSB audit registers as their own adapters on top of the member registers, with audit registration and disciplinary status as recheck triggers.
Sources & verification
- Statutory audit eligibility requires the firm to be registered as a statutory auditor with its RSB (a Registered Auditor) and individuals to be approved as Responsible Individuals; only the eligible may sign a statutory audit opinion, source, Last verified 2026-06-10
- An individual or firm is eligible for appointment as a statutory auditor if the individual or firm— is a member of a recognised supervisory body, and is eligible for appointment under the rules of that body., source, Last verified 2026-10-15
- With effect from 17 June 2016, the Government has designated the FRC as the Competent Authority with the ultimate responsibility for the performance and oversight of the audit regulation., source, Last verified 2026-10-15
Verified reference information, not professional, medical, legal or careers advice. Regulations change; always check the cited primary source before relying on it.