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48. For the purposes of section 1210(1)(h) (meaning of “statutory auditor”)—
(a)an LLP is a prescribed person, and
(b)Part 16 of the Companies Act 2006 as applied to LLPs is a prescribed enactment,
(and accordingly a person appointed as auditor of an LLP under Part 16 of that Act as applied to LLPs by these Regulations is a statutory auditor).
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
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