Application of provisions inserted by Article 13 to certain bodies
15.—(1) Section 15 of the Companies (Audit, Investigations and Community Enterprise) Act 2004 (c. 27) (application of certain provisions to bodies appointed under section 14 of that Act) is amended as follows.
(2) In subsection (1) at the end add
“and
(d)Articles 253F and 253G of and Schedule 7B to the 1986 Order.”.
(3) After subsection (5) insert—
“(5A) Articles 253F and 253G of and Schedule 7B to the 1986 Order apply in relation to prescribed bodies and their functions as they apply in relation to persons authorised under Article 253C of that Order and the functions of such persons mentioned in Article 253F(2), Article 253G(3)(a) of and paragraph 16 of Schedule 7B to that Order.
(5B) But Article 253F so applies as if—
(a)paragraph (1) of that Article provided that the Article applies where it appears to a prescribed body that there is, or may be, a question whether any relevant accounts or reports produced by an issuer of listed securities comply with any accounting requirements imposed by listing rules; and
(b)the references in Article 253F(3)(a) and (b) to “the company” were references to that issuer.”.
(4) In subsection (6) after “subsection (5)” insert “and subsection (5B)”.