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The Statutory Auditors (Amendment of Companies Act 2006 and Delegation of Functions etc) Order 2012

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

  1. Introductory Text

  2. PART 1

    1. 1.Citation and coming into force

    2. 2.Interpretation

    3. 3.Schedule

  3. PART 2 the Act

    1. 4.Substitution for section 1225

    2. 5.Amendments to Schedule 10

  4. PART 3

    1. 6.The Statutory Auditors (Delegation of Functions etc) Order 2008

    2. 7.Transfer of functions

    3. 8.Appropriate audit authority

    4. 9.Consultation requirement

    5. 10.Annual work programme

    6. 11.Requirements for recording decisions

    7. 12.Matters notified to the designated body

    8. 13.Payment of amounts of financial penalties (less costs) by designated body to Secretary of State

    9. 14.Time limits for prosecution of offences

    10. 15.Appointment of body to issue guidance as to identifying senior statutory auditor

    11. 16.Transitional Provisions

  5. PART 4

    1. 17.The Independent Supervisor Appointment Order 2007

    2. 18.Appointment of Independent Supervisor

    3. 19.Requirements and provisions concerning the exercise of the supervision function

    4. 20.(1) Before amending, revoking, establishing or entering into a supervision...

    5. 21.Transitional Provisions

  6. PART 5

    1. 22.The Accounting Standards (Prescribed Body) Regulations 2008

    2. 23.Prescribed body

    3. 24.Transitional Provisions

  7. Signature

    1. SCHEDULE

      Minor and Consequential Amendments

      1. PART 1 References to Professional Oversight Board

        1. 1.For the definition of “the designated body” in regulation 29...

        2. 2.For subsection (4)(a) of section 461 of the Act (permitted...

        3. 3.For subsection (1)(a) of section 525 of the Act (meaning...

      2. PART 2 References to Accounting Standards Board

        1. 4.In paragraph 8 of the Schedule (contents of accounts etc)...

        2. 5.In paragraph 8 of the Schedule (contents of accounts etc)...

        3. 6.In paragraph 8 of the Schedule (contents of accounts etc)...

        4. 7.In paragraph 8 of the Schedule to the Pension Protection...

        5. 8.For regulation 25 (accounting standards) of the 2008 Regulations, substitute—...

        6. 9.For the definition of “applicable accounting principles” at regulation 16(9)(a)...

        7. 10.For paragraph 10(19)(a) of Schedule 1 to the Unregistered Companies...

        8. 11.In sub-paragraphs (a) and (b) of paragraph 19 (application of...

        9. 12.In sub-paragraphs (a) and (b) of paragraph 25 (application of...

  9. Explanatory Note

Yn ôl i’r brig

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