Part 42Statutory Auditors

Chapter 6Supplementary and general

Interpretation

1262Index of defined expressions

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

Section 1253D(2);

associate

section 1260

F2Audit Directive

section 1261(1)

F3audit working papers

section 1261(1)

audited person

section 1210(2)

Auditor General

section 1226(1)

company

section 1261(1)

delegation order

section 1252(1)

director (of a body corporate)

section 1261(1)

enactment

section 1293

established in the United Kingdom

section 1261(2)

F4EEA auditor

section 1261(1)

F5EEA competent authority

section 1261(1)

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)

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)

F6third country

section 1261(1)

third country auditor, F7. . .

Section 1261(1).

F8third country competent authority

section 1261(1)

F9transfer (in relation to audit working papers)

section 1261(1)

F10UK-traded non-EEA company

section 1261(2)