1 Citation, coming into force and interpretation
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 ;
“the 2006 Act” means the Companies Act 2006;
“the 2007 Order” means the Supervision of Accounts and Reports (Prescribed Body) Order 2007 ;
“the 2008 Order” means the Companies (Defective Accounts and Directors' Reports) (Authorised Person) and Supervision of Accounts and Reports (Prescribed Body) Order 2008 ;
“the 2008 Regulations” means the Limited Liability Partnerships (Accounts and Audits)(Application of Companies Act 2006) Regulations 2008 ;
“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;
“DGTR 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;
“UK 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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S.I. 2005/715, revoked with savings by S.I. 2007/2583.
S.I. 2007/2583, revoked with savings by S.I. 2008/623.
S.I. 2008/623.
S.I. 2008/1911, amended by S.I. 2009/1804; there are other amending instruments but none is relevant.
Words 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)
Words 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)
Words 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)