http://www.legislation.gov.uk/uksi/2008/496/article/12/2008-04-06

The Statutory Auditors (Delegation of Functions etc) Order 2008 (revoked)

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Statute Law Database

COMPANIES

AUDITORS

2019-09-04

2008-02-23

This Order transfers most of the functions of the Secretary of State under Part 42 of the Companies Act 2006 (statutory auditors) to the Professional Oversight Board. It implements in part Article 32 (public oversight) of Directive 2006/43 EC on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC . By virtue of section 1252(3) of the Companies Act 2006, the Order also has the effect of designating the Professional Oversight Board for the purposes of the Freedom of Information Act 2000 .