- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (31/12/2020)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 31/12/2020.
There are currently no known outstanding effects for the Companies Act 2006, Section 1262.
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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 |
[F1approved third country competent authority | [F2section 1240B(1)];] |
[F3approved third country qualification | section 1221(1)] |
associate | section 1260 |
[F4Audit Directive | [F5paragraph 20A of Schedule 10]] |
[F6Audit Regulation | section 1261(1)] |
[F3audit regulatory regime | section 1240A(3)] |
F7. . . | F7. . . |
[F6audit working papers and investigation reports | section 1261(1)] |
audited person | section 1210(2) |
Auditor General | section 1226(1) |
company | section 1261(1) |
[F6competent authority | section 1261(1)] |
[F8the data protection legislation] | [F8section 1261(1)] |
delegation order | section 1252(1) |
director (of a body corporate) | section 1261(1) |
[F9EEA auditor | [F10paragraph 20A of Schedule 10]] |
[F11EEA competent authority | [F12paragraph 20A of Schedule 10]] |
enactment | section 1293 |
[F3equivalent 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) |
[F3regulated 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) |
[F13third country | section 1261(1)] |
third country auditor, F14. . . | Section 1261(1). |
[F15third country competent authority | section 1261(1)] |
[F16transfer (in relation to audit working papers) | section 1261(1)] |
[F3transferable securities | section 1261(1)] |
[F3transitional third country | section 1240A(1)] |
[F3UK regulated market | section 1261(1)] |
[F17[F18UK-traded third country company] | section 1261(2)] |
Textual Amendments
F1S. 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)
F2Words 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)
F3S. 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)
F4S. 1262: entry inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 3(2)
F5Words 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)
F6S. 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))
F7S. 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))
F8Words 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)
F9S. 1262: entry inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 3(2)
F10Words 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)
F11S. 1262: entry inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 3(2)
F12Words 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)
F13S. 1262: entry inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 3(2)
F14Words 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)
F15S. 1262: entry inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 3(2)
F16S. 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)
F17S. 1262: entry inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 3(2)
F18Words 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)
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