- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)In sections 522, 523 and 524 “appropriate audit authority” means—
(a)in the case of a major audit—
(i)the Secretary of State, or
(ii)if the Secretary of State has delegated functions under section 1252 to a body whose functions include receiving the notice in question, that body;
(b)in the case of an audit that is not a major audit, the relevant supervisory body.
“Supervisory body” has the same meaning as in Part 42 (statutory auditors) (see section 1217).
(2)In sections 522 and this section “major audit” means a statutory audit conducted in respect of—
(a)a company any of whose securities have been admitted to the official list (within the meaning of Part 6 of the Financial Services and Markets Act 2000 (c. 8)), or
(b)any other person in whose financial condition there is a major public interest.
(3)In determining whether an audit is a major audit within subsection (2)(b), regard shall be had to any guidance issued by any of the authorities mentioned in subsection (1).
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Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
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