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Changes over time for: Cross Heading: Public interest entity reporting requirements


Timeline of Changes
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Version Superseded: 17/06/2016
Status:
Point in time view as at 06/04/2008.
Changes to legislation:
Companies Act 2006, Cross Heading: Public interest entity reporting requirements is up to date with all changes known to be in force on or before 06 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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[Public interest entity reporting requirementsU.K.
10B(1)The body must have adequate rules and practices designed to ensure that persons appointed as statutory auditors of public interest entities report to the entity's audit committee (if it has one) at least once in each calendar year at any time during which they hold the office of statutory auditor.U.K.
(2)The report must include—
(a)a statement in writing confirming the person's independence from the public interest entity;
(b)a description of any services provided by the person to the public interest entity other than in his capacity as statutory auditor;
(c)a description of any significant threats to the person's independence;
(d)an explanation of the steps taken by the person to safeguard his independence from those threats;
(e)a description of any material weaknesses arising from the statutory audit in the public interest entity's internal control in relation to the preparation of accounts; and
(f)any other significant matters arising from the statutory audit.
(3)The body must participate in arrangements within paragraph 22A (arrangements for setting standards), and the rules and practices mentioned in sub-paragraph (1) must include provision requiring compliance with any standards for the time being determined under such arrangements.
(4)In this paragraph, “audit committee” means a body which performs the functions referred to in Article 41.2 of the Audit Directive or equivalent functions.]
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