48. 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).