ENF 17.6 The effect of a disqualification
A disqualification will come into effect on the date stated in the final notice.1
A firm must not appoint as an auditor a person who is the subject of an order disqualifying him from acting for that firm or that class of firm (see SUP 3.4.5 R5 (Disqualified auditors)). Similarly, an AUT or ICVC must not appoint as auditor a person who is the subject of an order disqualifying him from acting for that AUT or ICVC or any AUT or ICVC.