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Companies Act 2006

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Changes over time for: Section 1230

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Changes to legislation:

Companies Act 2006, Section 1230 is up to date with all changes known to be in force on or before 25 February 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. Help about Changes to Legislation

1230Duties of Auditors General in relation to supervision arrangementsU.K.
This section has no associated Explanatory Notes

(1)Each Auditor General must—

(a)comply with any standards of the kind mentioned in subsection (3)(a) or (b) of section 1229 determined under the supervision arrangements,

(b)take such steps as may be reasonably required of that Auditor General to enable his performance of statutory audits to be monitored by means of inspections carried out under the supervision arrangements, and

(c)comply with any decision of the kind mentioned in subsection (3)(f) of that section made under the supervision arrangements.

[F1(2)Each Auditor General must—

(a)if the Independent Supervisor has established supervision arrangements, pay to the Independent Supervisor;

(b)if the Independent Supervisor has entered into supervision arrangements with a body, pay to that body,

such proportion of the costs incurred by the Independent Supervisor or body for the purposes of the arrangements as the Independent Supervisor may notify to him in writing.]

(3)Expenditure under subsection (2) is—

(a)F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)in the case of expenditure of the Comptroller and Auditor General for Northern Ireland, to be regarded as expenditure of the Northern Ireland Audit Office for the purposes of Article 6(1) of the Audit (Northern Ireland) Order 1987 (S.I. 1987/460 (N.I. 5)).

[F3(c)in the case of expenditure of the Auditor General for Wales, to be regarded as expenditure of the Wales Audit Office for the purposes of section 20 of the Public Audit (Wales) Act 2013.]

(4)In this section “the supervision arrangements” means the arrangements [F4established or] entered into under section 1229.

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