Part 16Audit
Chapter 4Removal, resignation, etc of auditors
Statement by auditor on ceasing to hold office
525Meaning of “appropriate audit authority” F1...
(1)
In sections 522, 523 and 524 “appropriate audit authority” means—
(a)
F2in relation to an auditor of a public interest company (other than an Auditor General)—
(i)
the Secretary of State, or
(ii)
if the Secretary of State has delegated functions under section 1252 to a body whose functions include receiving the F3statement or notice in question, that body;
F4(a)
in the case of a major audit (other than one conducted by an Auditor General), the Financial Reporting Council Limited;
(b)
F5in relation to an auditor of a non-public interest company (other than an Auditor General), the relevant supervisory body.