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The Statutory Auditors and Third Country Auditors Regulations 2007
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- UK Statutory Instruments
- 2007 No. 3494
- PART 4
- Regulation 25
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25. After paragraph 20 of Schedule 10 to the Companies Act 2006 (promotion and maintenance of standards), insert—
“Interpretation
20A. In this Part of this Schedule—
“public interest entity” means an issuer—
(a)
whose transferable securities are admitted to trading on a regulated market; and
(b)
the audit of which is a statutory audit (see section 1210(1));
“issuer” and “regulated market” have the same meaning as in Part 6 of the Financial Services and Markets Act 2000 (see sections 102A to 103); and
“transferable securities” means anything which is a transferable security for the purposes of Directive 2004/39/EC of the European Parliament and of the Council on markets in financial instruments.”.
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