14.
(1)
If an application for final certification seeks the award of any point under—
(a)
regulation 9 (where work carried out); or
(b)
regulation 10 (personnel),
the application must be accompanied by a report prepared by a person referred to in paragraph (2) verifying (where applicable) the particulars in paragraphs 12 and 13 of the Schedule.
(2)
The person referred to in this paragraph is a person who is eligible for appointment as a statutory auditor under section 1212 of the Companies Act 2006 M1 and is not and was not at any time while the video game was being made—
(a)
in partnership with the applicant or any officer or servant of the applicant;
(b)
in the employment of the applicant or any officer or servant of the applicant; or
(c)
an officer or servant of the applicant or, if the applicant is a member of a group of companies, of any other company in that group.
(3)
In this regulation, “group of companies” means a company and all other companies which are its subsidiaries within the meaning of section 1159 of the Companies Act 2006.