http://www.legislation.gov.uk/ukpga/1982/50/section/21/enactedInsurance Companies Act 1982InsuranceBusiness practice and regulationCompaniesTrade unionsIncomeKing's Printer of Acts of Parliament2024-07-12 Insurance Companies Act 1982 (repealed)specified amended provision(s)The Criminal Justice and Police Act 2001 (Commencement No. 9) Order 2003art. 2commencement order for 2001 c. 16 PART II 21 1 The accounts and balance sheets of every insurance company to which this Part of this Act applies shall be audited in the prescribed manner by a person of the prescribed description, and regulations made for the purposes of this section may apply to such companies the provisions of the Companies Acts 1948 to 1981 relating to audit, subject to such adaptations and modifications as may appear necessary or expedient. 2 In subsection (1) above the reference to accounts and balance sheets shall include a reference to any statement or report annexed thereto giving information authorised or required by virtue of section 17(2) above to be given in a statement or report so annexed.