Companies Act 2006

1262 Index of defined expressions U.K.

The following Table shows provisions defining or otherwise explaining expressions used in this Part (other than provisions defining or explaining an expression used only in the same section)—

Expression	Provision
address	section 1261(1)
appropriate qualification	section 1219
[F1 approved third country competent authority	[F2 section 1240B(1)];]
[F3 approved third country qualification	section 1221(1)]
associate	section 1260
[F4 Audit Directive	[F5 paragraph 20A of Schedule 10]]
[F6 Audit Regulation	section 1261(1)]
[F3 audit regulatory regime	section 1240A(3)]
F7 . . .	F7 . . .
[F6 audit working papers and investigation reports	section 1261(1)]
audited person	section 1210(2)
Auditor General	section 1226(1)
company	section 1261(1)
[F6 competent authority	section 1261(1)]
[F8 the data protection legislation]	[F8 section 1261(1)]
delegation order	section 1252(1)
director (of a body corporate)	section 1261(1)
[F9 EEA auditor	[F10 paragraph 20A of Schedule 10]]
[F11 EEA competent authority	[F12 paragraph 20A of Schedule 10]]
enactment	section 1293
[F3 equivalent third country	section 1240A(1)]
established in the United Kingdom	section 1261(2)
firm	section 1261(1)
group (in relation to a body corporate)	section 1261(1)
holding company	section 1261(1)
main purposes of this Part	section 1209
member (of a supervisory body)	section 1217(2)
obtained in the United Kingdom	section 1261(2)
officer	section 1261(1)
parent undertaking	section 1261(1)
qualifying body	section 1220(1)
recognised, in relation to a professional qualification	section 1220(3) and Schedule 11
recognised, in relation to a qualifying body	paragraph 1(2) of Schedule 11
recognised, in relation to a supervisory body	section 1217(4) and Schedule 10
registered third country auditor	section 1241(1)
[F3 regulated market	section 1261(1)]
rules of a qualifying body	section 1220(2)
rules of a supervisory body	section 1217(3)
statutory auditor, statutory audit and statutory audit work	section 1210(1)
subsidiary	section 1261(1)
supervisory body	section 1217(1)
subsidiary undertaking	section 1261(1)
[F13 third country	section 1261(1)]
third country auditor, F14 . . .	Section 1261(1).
[F15 third country competent authority	section 1261(1)]
[F16 transfer (in relation to audit working papers)	section 1261(1)]
[F3 transferable securities	section 1261(1)]
[F3 transitional third country	section 1240A(1)]
[F3 UK regulated market	section 1261(1)]
[F17 [F18 UK-traded third country company]	section 1261(2)]

Textual Amendments

F1 S. 1262: entry inserted (15.11.2010) by The Companies Act 2006 (Transfer of Audit Working Papers to Third Countries) Regulations 2010 (S.I. 2010/2537), regs. 1(2), 6(5)

F2 Words in s. 1262 substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 26(b); 2020 c. 1, Sch. 5 para. 1(1)

F3 S. 1262 entries inserted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 26(a); 2020 c. 1, Sch. 5 para. 1(1)

F4 S. 1262: entry inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 3(2)

F5 Words in s. 1262 substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 26(c); 2020 c. 1, Sch. 5 para. 1(1)

F6 S. 1262 entries inserted (17.6.2016) by The Statutory Auditors and Third Country Auditors Regulations 2016 (S.I. 2016/649), reg. 1(1)(a), Sch. 3 para. 52(2) (with reg. 1(2)(d)(i))

F7 S. 1262 entry omitted (17.6.2016) by virtue of The Statutory Auditors and Third Country Auditors Regulations 2016 (S.I. 2016/649), reg. 1(1)(a), Sch. 3 para. 52(3) (with reg. 1(2)(d)(ii))

F8 Words in s. 1262 inserted (25.5.2018) by Data Protection Act 2018 (c. 12), s. 212(1), Sch. 19 para. 128 (with ss. 117, 209, 210); S.I. 2018/625, reg. 2(1)(g)

F9 S. 1262: entry inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 3(2)

F10 Words in s. 1262 substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 26(d); 2020 c. 1, Sch. 5 para. 1(1)

F11 S. 1262: entry inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 3(2)

F12 Words in s. 1262 substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 26(e); 2020 c. 1, Sch. 5 para. 1(1)

F13 S. 1262: entry inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 3(2)

F14 Words in s. 1262 omitted (6.4.2008) by virtue of The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 3(3)(a)

F15 S. 1262: entry inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 3(2)

F16 S. 1262: entry inserted (15.11.2010) by The Companies Act 2006 (Transfer of Audit Working Papers to Third Countries) Regulations 2010 (S.I. 2010/2537), regs. 1(2), 6(5)

F17 S. 1262: entry inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 3(2)

F18 Words in s. 1262 substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 26(f); 2020 c. 1, Sch. 5 para. 1(1)