- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (21/02/2020)
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Version Superseded: 31/12/2020
Point in time view as at 21/02/2020.
There are currently no known outstanding effects for the Companies Act 2006, Paragraph 20A.
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[F120A.U.K.In this Part of this Schedule—
“audit reporting requirements” has the meaning given by regulation 2 of the Statutory Auditors and Third Country Auditors Regulations 2016 as amended from time to time;
“issuer” has the same meaning as in Part 6 of the Financial Services and Markets Act 2000 (see section 102A(6));
[F2“key audit partner” means—
an individual who is eligible for appointment as a statutory auditor and who is designated by an audit firm for a particular audit engagement as being primarily responsible for carrying out the statutory audit on behalf of the audit firm;
in the case of a group audit, any of the following—
an individual who is eligible for appointment as a statutory auditor and who is designated by an audit firm as being primarily responsible for carrying out the statutory audit of the consolidated accounts of the group on behalf of the audit firm;
an individual who is eligible to conduct the audit of the accounts of any material subsidiary undertaking and who is designated as being primarily responsible for that audit; or
an individual who is eligible for appointment as a statutory auditor and who signs the audit report.]
“public interest entity” means—
an issuer whose transferable securities are admitted to trading on a regulated market;
a credit institution within the meaning given by Article 4(1)(1) of Regulation ( EU ) No. 575/2013 of the European Parliament and of the Council, other than one listed in Article 2 of Directive 2013/36/EU of the European Parliament and of the Council on access to the activity of credit institutions and investment firms;
an insurance undertaking within the meaning given by Article 2(1) of Council Directive 1991/674/ EEC of the European Parliament and of the Council on the annual accounts and consolidated accounts of insurance undertakings,
“regulated market” has the same meaning as in Part 6 of the Financial Services and Markets Act 2000 (see section 103(1));
“statutory audit function” means any function performed as a statutory auditor;
“third country audit function” means any function related to the audit of a UK-traded non-EEA company or of an equivalent body corporate whose transferable securities are admitted to trading on a regulated market situated or operating in another EEA state; and
“transferable securities” means anything which is a transferable security for the purposes of [F3Directive 2014/65/EU] of the European Parliament and of the Council on markets in financial instruments. ]
Textual Amendments
F1Sch. 10 para. 20A and cross-heading substituted (17.6.2016) by The Statutory Auditors and Third Country Auditors Regulations 2016 (S.I. 2016/649), reg. 1(1)(a), Sch. 3 para. 71
F2Words in Sch. 10 para. 20A substituted (21.2.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/108), regs. 1(2)(b), 15(3)
F3Words in Sch. 10 para. 20A substituted (29.6.2017 for specified purposes, 3.7.2017 for specified purposes, 31.7.2017 for specified purposes, 3.1.2018 in so far as not already in force) by The Financial Services and Markets Act 2000 (Markets in Financial Instruments) Regulations 2017 (S.I. 2017/701), reg. 1(2)(3)(4)(6), Sch. 4 para. 9(9) (with reg. 7)
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