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The Supervision of Accounts and Reports (Prescribed Body) and Companies (Defective Accounts and Directors' Reports) (Authorised Person) Order 2012
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1.—(1) This Order may be cited as the Supervision of Accounts and Reports (Prescribed Body) and Companies (Defective Accounts and Directors' Reports) (Authorised Person) Order 2012.
(2) This Order comes into force on 2nd July 2012.
(3) In this Order—
“the 2004 Act” means the Companies (Audit, Investigation and Community Enterprise) Act 2004;
“the 2005 Order” means the Supervision of Accounts and Reports (Prescribed Body) Order 2005 M1;
“the 2006 Act” means the Companies Act 2006;
“the 2007 Order” means the Supervision of Accounts and Reports (Prescribed Body) Order 2007 M2;
“the 2008 Order” means the Companies (Defective Accounts and Directors' Reports) (Authorised Person) and Supervision of Accounts and Reports (Prescribed Body) Order 2008 M3;
“the 2008 Regulations” means the Limited Liability Partnerships (Accounts and Audits)(Application of Companies Act 2006) Regulations 2008 M4;
“coming into force” means the coming into force of this Order;
“the Conduct Committee” means the body of that name established under the articles of association of The Financial Reporting Council Limited;
“ [F1DGTR sourcebook ” means the Disclosure Guidance and Transparency Rules sourcebook made by the Financial Conduct Authority under the Financial Services and Markets Act 2000 , as it has effect on IP completion day;]
“LLPs” means limited liability partnerships;
“ [F2UK regulated market ” has the meaning given in Article 2.1.13A of Regulation (EU) No. 600/2014 of the European Parliament and of the Council of 15 May 2014 and amending Regulation (EU) No. 648/2012.]
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Textual Amendments
F1Words in art. 1(3) inserted (31.12.2020) by The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), reg. 1(2)(c), Sch. 3 para. 31(b) (as amended by The Companies and Statutory Auditors etc. (Consequential Amendments) (EU Exit) Regulations 2020 (S.I. 2020/523), regs. 1(2), 12(a)); 2020 c. 1, Sch. 5 para. 1(1)
F2Words in art. 1(3) inserted (31.12.2020) by The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), reg. 1(2)(c), Sch. 3 para. 31(c); 2020 c. 1, Sch. 5 para. 1(1)
F3Words in art. 1(3) omitted (31.12.2020) by virtue of The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), reg. 1(2)(c), Sch. 3 para. 31(a); 2020 c. 1, Sch. 5 para. 1(1)
Marginal Citations
M1S.I. 2005/715, revoked with savings by S.I. 2007/2583.
M2S.I. 2007/2583, revoked with savings by S.I. 2008/623.
M4S.I. 2008/1911, amended by S.I. 2009/1804; there are other amending instruments but none is relevant.
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