16(1)“Senior accounting officer”, in relation to a company that is not a member of a group, means the director or officer who, in the company's reasonable opinion, has overall responsibility for the company's financial accounting arrangements.U.K.
(2)“Senior accounting officer”, in relation to a company that is a member of a group, means the group director or officer who, in the company's reasonable opinion, has overall responsibility for the company's financial accounting arrangements.
(3)“Group director or officer”, in relation to a company, means a director or officer of the company or of a relevant body that is a member of the same group as the company.
(4)A person may be the senior accounting officer of more than one company.