There are currently no known outstanding effects for the The Statutory Auditors (Amendment of Companies Act 2006 and Delegation of Functions etc) Order 2012, Paragraph 3.
3. For subsection (1)(a) of section 525 of the Act (meaning of “appropriate audit authority” etc) as it applies to LLPs by virtue of regulation 46 of the 2008 Regulations, substitute:U.K.
“(a)in the case of a major audit (other than one conducted by an Auditor General), the Financial Reporting Council Limited;”.
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