C4C1C2C3C5Part 42Statutory Auditors
Pt. 42 modified (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 43
Pt. 42: functions transferred in part (6.4.2008 in accordance with art. 1 of the amending S.I.) by The Statutory Auditors (Delegation of Functions etc) Order 2008 (S.I. 2008/496), art. 4 (which amending S.I. was revoked (2.7.2012) by S.I. 2012/1741, art. 6)
Pt. 42 applied (with modifications) (15.8.2008) by The Insurance Accounts Directive (Lloyd's Syndicate and Aggregate Accounts) Regulations 2008 (S.I. 2008/1950), reg. 6(5)
Pt. 42: functions transferred in part (2.7.2012) by The Statutory Auditors (Amendment of Companies Act 2006 and Delegation of Functions etc) Order 2012 (S.I. 2012/1741), arts. 1(2), 7, 8, 9 (with art. 16)
Chapter 6Supplementary and general
Interpretation
1262Index of defined expressions
The following Table shows provisions defining or otherwise explaining expressions used in this Part (other than provisions defining or explaining an expression used only in the same section)—
Expression | Provision |
|---|---|
address | section 1261(1) |
appropriate qualification | section 1219 |
F8approved third country competent authority | F10section 1240B(1); |
F16approved third country qualification | section 1221(1) |
associate | section 1260 |
F1Audit Directive | F15paragraph 20A of Schedule 10 |
F12Audit Regulation | section 1261(1) |
F16audit regulatory regime | section 1240A(3) |
F11. . . | F11. . . |
F12audit working papers and investigation reports | section 1261(1) |
audited person | section 1210(2) |
Auditor General | section 1226(1) |
company | section 1261(1) |
F12competent authority | section 1261(1) |
F17the data protection legislation | F17section 1261(1) |
delegation order | section 1252(1) |
director (of a body corporate) | section 1261(1) |
F2EEA auditor | F18paragraph 20A of Schedule 10 |
F3EEA competent authority | F13paragraph 20A of Schedule 10 |
enactment | section 1293 |
F16equivalent third country | section 1240A(1) |
established in the United Kingdom | section 1261(2) |
firm | section 1261(1) |
group (in relation to a body corporate) | section 1261(1) |
holding company | section 1261(1) |
main purposes of this Part | section 1209 |
member (of a supervisory body) | section 1217(2) |
obtained in the United Kingdom | section 1261(2) |
officer | section 1261(1) |
parent undertaking | section 1261(1) |
qualifying body | section 1220(1) |
recognised, in relation to a professional qualification | section 1220(3) and Schedule 11 |
recognised, in relation to a qualifying body | paragraph 1(2) of Schedule 11 |
recognised, in relation to a supervisory body | section 1217(4) and Schedule 10 |
registered third country auditor | section 1241(1) |
F16regulated market | section 1261(1) |
rules of a qualifying body | section 1220(2) |
rules of a supervisory body | section 1217(3) |
statutory auditor, statutory audit and statutory audit work | section 1210(1) |
subsidiary | section 1261(1) |
supervisory body | section 1217(1) |
subsidiary undertaking | section 1261(1) |
F4third country | section 1261(1) |
third country auditor, F7. . . | Section 1261(1). |
F5third country competent authority | section 1261(1) |
F9transfer (in relation to audit working papers) | section 1261(1) |
F16transferable securities | section 1261(1) |
F16transitional third country | section 1240A(1) |
F16UK regulated market | section 1261(1) |
section 1261(2) |
Pt. 42 applied (with modifications) (4.4.2014 for specified purposes, 16.12.2014 in so far as not already in force) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 5 paras. 1-27 (with Sch. 13 para. 11); S.I. 2014/900, art. 2(j); S.I. 2014/3319, art. 2(e) (as amended: (31.12.2020) by S.I. 2019/177, regs. 2, 57; 2020 c. 1, Sch. 5 para. 1(1) and S.I. 2019/504, regs. 1(2), 3-6; 2020 c. 1, Sch. 5 para. 1(1); and (1.7.2022) by 2022 c. 31, s. 186(6), Sch. 4 para. 216, Sch. 7 para. 28; S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30); and (1.1.2024) by The Retained EU Law (Revocation and Reform) Act 2023 (Consequential Amendment) Regulations 2023 (S.I. 2023/1424), reg. 1(2), Sch. para. 82)