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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;
“LLPs” means limited liability partnerships;
“regulated market” has the meaning given by [F1Article 4(1)(14) of Directive 2004/39/EC of the European Parliament and of the Council of 21 April 2004] [F1Article 4.1.21 of Directive 2014/65/EU of the European Parliament and of the Council of 15 May 2014] on markets in financial instruments M5; and
“the transparency obligations directive” means Directive 2004/109/EC of the European Parliament and of the Council of 15 December 2004 on the harmonisation of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market M6.
Textual Amendments
F1Words in art. 1(3) substituted (29.6.2017 for specified purposes, 3.7.2017 for specified purposes, 31.7.2017 for specified purposes) by The Financial Services and Markets Act 2000 (Markets in Financial Instruments) Regulations 2017 (S.I. 2017/701), reg. 1(2)(3)(4), Sch. 5 para. 16 (with reg. 7)
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.
M5OJ L 145, 30.4.2004, p.1.
M6OJ L 390, 31.12.2004, p.38.
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