Modifications etc. (not altering text)
C1Pt. 42 modified (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 43
C2Pt. 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S.I.) by The Statutory Auditors (Delegation of Functions etc) Order 2008 (S.I. 2008/496), art. 4 (which amending S.I. was revoked (2.7.2012) by S.I. 2012/1741, art. 6)
C3Pt. 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)
C4Pt. 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)
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 |
| [F1approved third country competent authority | Section 1253D(2);] |
| associate | section 1260 |
| [F2Audit Directive | section 1261(1)] |
| [F3audit working papers | section 1261(1)] |
| audited person | section 1210(2) |
| Auditor General | section 1226(1) |
| company | section 1261(1) |
| delegation order | section 1252(1) |
| director (of a body corporate) | section 1261(1) |
| enactment | section 1293 |
| established in the United Kingdom | section 1261(2) |
| [F4EEA auditor | section 1261(1)] |
| [F5EEA competent authority | section 1261(1)] |
| 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) |
| 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) |
| [F6third country | section 1261(1)] |
| third country auditor, F7. . . | Section 1261(1). |
| [F8third country competent authority | section 1261(1)] |
| [F9transfer (in relation to audit working papers) | section 1261(1)] |
| [F10UK-traded non-EEA company | section 1261(2)] |
Textual Amendments
F1S. 1262: entry inserted (15.11.2010) by The Companies Act 2006 (Transfer of Audit Working Papers to Third Countries) Regulations 2010 (S.I. 2010/2537), regs. 1(2), 6(5)
F2S. 1262: entry inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 3(2)
F3S. 1262: entry inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 3(2)
F4S. 1262: entry inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 3(2)
F5S. 1262: entry inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 3(2)
F6S. 1262: entry inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 3(2)
F7Words in s. 1262 omitted (6.4.2008) by virtue of The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 3(3)(a)
F8S. 1262: entry inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 3(2)
F9S. 1262: entry inserted (15.11.2010) by The Companies Act 2006 (Transfer of Audit Working Papers to Third Countries) Regulations 2010 (S.I. 2010/2537), regs. 1(2), 6(5)
F10S. 1262: entry inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 3(2)