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These Regulations revoke the Company Auditors (Recognition Orders) (Application Fees) Regulations 1990 and the Companies Act 1989 (Recognised Supervisory Bodies) (Periodical Fees) Regulations 1993. The former regulations prescribe the fees payable by bodies applying for recognition under Part 2 of the Companies Act 1989 (eligibility for appointment as company auditor). The latter regulations prescribe the periodical fees payable by recognised supervisory bodies.
The majority of the functions of the Secretary of State under Part 2 of the Companies Act 1989, including those in relation to recognised supervisory bodies and the making of recognition orders, are being transferred to the Professional Oversight Board for Accountancy which will accordingly have the function of determining whether to prescribe any fee to replace the fees prescribed in the revoked regulations.
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