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Prospective
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 |
| associate | section 1260 |
| audited person | section 1210(2) |
| Auditor General | section 1226(1) |
| company | section 1261(1) |
| delegation order | section 1252(1) |
| director (of a body corporate) | section 1261(1) |
| enactment | section 1293 |
| 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) |
| 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) |
| third country auditor, third country audit and third country audit work | section 1241(1) |
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