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Changes over time for: Section 509


Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 01/01/2018
Status:
Point in time view as at 17/06/2016. This version of this provision has been superseded.

Status
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Changes to legislation:
Companies Act 2006, Section 509 is up to date with all changes known to be in force on or before 05 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

Changes to Legislation
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509Guidance for regulatory authorities: ScotlandS
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adran has no associated
Nodiadau Esboniadol
(1)The Lord Advocate may issue guidance for the purpose of helping relevant regulatory authorities to determine how they should carry out their functions in cases where behaviour occurs that—
(a)appears to involve the commission of an offence under section 507 (offences in connection with auditor's report), and
[(b)has been, is being or may be investigated—
(i)pursuant to arrangements under paragraph 15 of Schedule 10 (investigation of complaints against auditors and supervisory bodies), or
(ii)by the competent authority under the Statutory Auditors and Third Country Auditors Regulations 2016.]
(2)The Lord Advocate must consult the Secretary of State before issuing any such guidance.
(3)In this section “relevant regulatory authorities” means—
(a)supervisory bodies within the meaning of Part 42 of this Act,
(b)bodies to which the Secretary of State may make grants under section 16(1) of the Companies (Audit, Investigations and Community Enterprise) Act 2004 (c. 27) (bodies concerned with accounting standards etc), and
(c)the Secretary of State.
(4)This section applies only to Scotland.
Textual Amendments
Modifications etc. (not altering text)
Yn ôl i’r brig