Modifications etc. (not altering text)
C1Pt. 42 applied (with modifications) (4.4.2014 for specified purposes, 16.12.2014 in so far as not already in force) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 5 paras. 1-27 (with Sch. 13 para. 11); S.I. 2014/900, art. 2(j); S.I. 2014/3319, art. 2(e) (as amended: (31.12.2020) by S.I. 2019/177, regs. 2, 57; 2020 c. 1, Sch. 5 para. 1(1) and S.I. 2019/504, regs. 1(2), 3-6; 2020 c. 1, Sch. 5 para. 1(1); and (1.7.2022) by 2022 c. 31, s. 186(6), Sch. 4 para. 216, Sch. 7 para. 28; S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30); and (1.1.2024) by The Retained EU Law (Revocation and Reform) Act 2023 (Consequential Amendment) Regulations 2023 (S.I. 2023/1424), reg. 1(2), Sch. para. 82)
C2Pt. 42 modified (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 43
C3Pt. 42: functions transferred in part (6.4.2008 in accordance with art. 1 of the amending S.I.) by The Statutory Auditors (Delegation of Functions etc) Order 2008 (S.I. 2008/496), art. 4 (which amending S.I. was revoked (2.7.2012) by S.I. 2012/1741, art. 6)
C4Pt. 42 applied (with modifications) (15.8.2008) by The Insurance Accounts Directive (Lloyd's Syndicate and Aggregate Accounts) Regulations 2008 (S.I. 2008/1950), reg. 6(5)
C5Pt. 42: functions transferred in part (2.7.2012) by The Statutory Auditors (Amendment of Companies Act 2006 and Delegation of Functions etc) Order 2012 (S.I. 2012/1741), arts. 1(2), 7, 8, 9 (with art. 16)
(1)The Secretary of State may make an order under this section (a “delegation order”) for the purpose of enabling functions of the Secretary of State under this Part to be exercised by a body designated by the order.
(2)The body designated by a delegation order may be either—
(a)a body corporate which is established by the order, or
(b)subject to section 1253, a body [F1(including the competent authority, and whether] a body corporate or an unincorporated association) which is already in existence (“an existing body”).
(3)A delegation order has the effect of making the body designated by the order designated under section 5 of the Freedom of Information Act 2000 (c. 36) (further powers to designate public authorities).
(4)A delegation order has the effect of transferring to the body designated by it all functions of the Secretary of State under this Part—
(a)subject to such exceptions and reservations as may be specified in the order, and
(b)except—
(i)his functions in relation to the body itself, and
(ii)his functions under section 1228 (appointment of Independent Supervisor).
(5)A delegation order may confer on the body designated by it such other functions supplementary or incidental to those transferred as appear to the Secretary of State to be appropriate.
(6)Any transfer of functions under the following provisions must be subject to the reservation that the functions remain exercisable concurrently by the Secretary of State—
(a)section 1224 (power to call for information from recognised bodies etc);
(b)section 1244 (power to call for information from registered third country auditors);
(c)section 1254 (directions to comply with international obligations).
(7)Any transfer of—
(a)the function of refusing to make a declaration under section 1221(1) (approval of [F2third country] qualifications) on the grounds referred to in section 1221(4) (lack of comparable treatment), or
(b)the function of withdrawing such a declaration under section 1221(7) on those grounds,
must be subject to the reservation that the function is exercisable only with the consent of the Secretary of State.
(8)A delegation order may be amended or, if it appears to the Secretary of State that it is no longer in the public interest that the order should remain in force, revoked by a further order under this section.
(9)Where functions are transferred or resumed, the Secretary of State may by order confer or, as the case may be, take away such other functions supplementary or incidental to those transferred or resumed as appear to him to be appropriate.
(10)Where a delegation order is made, Schedule 13 has effect with respect to—
(a)the status of the body designated by the order in exercising functions of the Secretary of State under this Part,
(b)the constitution and proceedings of the body where it is established by the order,
(c)the exercise by the body of certain functions transferred to it, and
(d)other supplementary matters.
(11)An order under this section which has the effect of transferring or resuming any functions is subject to affirmative resolution procedure.
(12)Any other order under this section is subject to negative resolution procedure.
Textual Amendments
F1Words in s. 1252(2)(b) substituted (17.6.2016) by The Statutory Auditors and Third Country Auditors Regulations 2016 (S.I. 2016/649), reg. 1(1)(a), Sch. 3 para. 39(2)
F2Words in s. 1252(7)(a) substituted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 12
Commencement Information
I1S. 1252 wholly in force at 6.4.2008; s. 1252 not in force at Royal Assent, see s. 1300; s. 1252 in force for specified purposes at 20.1.2007 by S.I. 2006/3428, art. 3(3) (subject to art. 5, Sch. 1 and with arts. 6, 8, Sch. 5); s. 1252 in force at 6.4.2008 by S.I. 2007/3495, art. 3(1)(u) (with savings in arts. 7, 12, Sch. 4 paras. 37-42)