PART 15STATUTORY AUDITORS

Extension of Part 4248

For the purposes of section 1210(1)(h) (meaning of “statutory auditor”)—

a

an LLP is a prescribed person, and

b

Part 16 of the Companies Act 2006 as applied to LLPs is a prescribed enactment,

(and accordingly a person appointed as auditor of an LLP under Part 16 of that Act as applied to LLPs by these Regulations is a statutory auditor).