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Changes over time for: Section 1210


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Version Superseded: 01/05/2017
Status:
Point in time view as at 06/04/2015. This version of this provision has been superseded.

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Changes to legislation:
Companies Act 2006, Section 1210 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.

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1210Meaning of “statutory auditor” etcU.K.
This section has no associated Explanatory Notes
(1)In this Part “statutory auditor” means—
(a)a person appointed as auditor under Part 16 of this Act,
(b)a person appointed as auditor under section 77 of or Schedule 11 to the Building Societies Act 1986 (c. 53),
(c)a person appointed as auditor of an insurer that is a friendly society under section 72 of or Schedule 14 to the Friendly Societies Act 1992 (c. 40),
(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[(e)a person appointed as auditor for the purposes of regulation 5 of the Insurance Accounts Directive (Lloyd's Syndicate and Aggregate Accounts) Regulations 2008 or appointed to report on the “aggregate accounts” within the meaning of those Regulations,]
[(f)a person appointed as auditor of an insurance undertaking for the purposes of the Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 2008,]
[(g)a person appointed as auditor of a bank for the purposes of the Bank Accounts Directive (Miscellaneous Banks) Regulations 2008,]
(h)a person appointed as auditor of a prescribed person under a prescribed enactment authorising or requiring the appointment;
and the expressions “statutory audit” and “statutory audit work” are to be construed accordingly.
(2)In this Part “audited person” means the person in respect of whom a statutory audit is conducted.
(3)In subsection (1)—
“bank” means a person who—
(a)
[is a credit institution within the meaning of Article 4(1)(1) of Regulation (EU) No. 575/2013 of the European Parliament and of the Council, and]
(b)
is a company or a firm as defined in [ Article 54 of the Treaty on the Functioning of the European Union];
“friendly society” means a friendly society within the meaning of the Friendly Societies Act 1992 (c. 40);
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“insurer” means a person who is an insurance undertaking within the meaning given by Article 2.1 of Council Directive 1991/674/EEC on the annual accounts and consolidated accounts of insurance undertakings;
“prescribed” means prescribed, or of a description prescribed, by order made by the Secretary of State for the purposes of subsection (1)(h).
(4)An order under this section is subject to negative resolution procedure.
Textual Amendments
Commencement Information
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