(1) Subsections (3) to (6) apply to the appointment, as auditor of an ICAV, of a partnership constituted under the law of the State, or under the law of any country or territory in which a partnership is not a legal person.
(2) Subsections (4) to (6) apply to the appointment, as auditor of an ICAV, of a partnership constituted under the law of any country under which a partnership is a legal person.
(3) The appointment of an auditor in the case of a partnership is, unless the contrary intention appears, an appointment of the partnership as such and not of the partners.
(4) Where a partnership ceases, the appointment of the partnership as an auditor is to be treated as extending to -
(a) any partnership which succeeds to the practice of that partnership and is eligible for the appointment, and
(b) any person who succeeds to that practice having previously carried it on in partnership and is eligible for the appointment.
(5) For the purpose of subsection (4) -
(a) a partnership is to be
…