<akomaNtoso xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd"><act name="uksi"><meta><identification source="#"><FRBRWork><FRBRthis value="http://www.legislation.gov.uk/id/uksi/2012/1439"/><FRBRuri value="http://www.legislation.gov.uk/id/uksi/2012/1439"/><FRBRdate date="2012-05-31" name="made"/><FRBRauthor href="http://www.legislation.gov.uk/id/government/uk"/><FRBRcountry value="GB-UKM"/><FRBRsubtype value="order"/><FRBRnumber value="1439"/><FRBRname value="S.I. 2012/1439"/><FRBRprescriptive value="true"/></FRBRWork><FRBRExpression><FRBRthis value="http://www.legislation.gov.uk/uksi/2012/1439/2021-05-06"/><FRBRuri 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eId="date-2021-05-06" source="#"/></lifecycle><analysis source="#"><restrictions source="#"><restriction refersTo="#extent-e+w+s+ni" type="jurisdiction"/><restriction href="#article-1" refersTo="#extent-e+w+s+ni" type="jurisdiction"/><restriction refersTo="#period-from-2021-05-06" type="jurisdiction"/><restriction href="#body" refersTo="#period-from-2021-05-06" type="jurisdiction"/><restriction href="#article-1" refersTo="#period-from-2020-12-31" type="jurisdiction"/><restriction href="#article-1-3" refersTo="#period-from-2018-01-03" type="jurisdiction"/></restrictions><otherAnalysis source=""><uk:commentary href="#article-1" refersTo="#c21278661"/><uk:commentary href="#article-1" refersTo="#c21278671"/><uk:commentary href="#article-1" refersTo="#c21278681"/><uk:commentary href="#article-1" refersTo="#c21278691"/><uk:commentary href="#article-1" refersTo="#key-d5bc8ec76c0d56891f3b39dce58f61e4"/><uk:commentary href="#article-1" refersTo="#key-4a018f40e3e59b4fc15c1589fefab709"/><uk:commentary href="#article-1" refersTo="#key-f7281ae8aced9a4769f18cece14b72cd"/></otherAnalysis></analysis><temporalData source="#"><temporalGroup eId="period-from-2018-01-03"><timeInterval start="#date-2018-01-03" refersTo="#"/></temporalGroup><temporalGroup eId="period-from-2020-12-31"><timeInterval start="#date-2020-12-31" refersTo="#"/></temporalGroup><temporalGroup eId="period-from-2021-05-06"><timeInterval start="#date-2021-05-06" refersTo="#"/></temporalGroup></temporalData><references source="#"><TLCOrganization eId="united-kingdom-parliament" href="http://www.legislation.gov.uk/id/" showAs="UnitedKingdomParliament"/><TLCEvent eId="made" href="" showAs="Made"/><TLCEvent eId="laid" href="" showAs="Laid"/><TLCEvent eId="cif" href="" showAs="ComingIntoForce"/><TLCLocation eId="extent-e+w+s+ni" href="/ontology/jurisdictions/uk.EnglandWalesScotlandNorthernIreland" showAs="E+W+S+N.I."/><TLCTerm eId="term-the-2004-act" href="/ontology/term/uk.the-2004-act" showAs="the 2004 Act"/><TLCTerm eId="term-the-2005-order" href="/ontology/term/uk.the-2005-order" showAs="the 2005 Order"/><TLCTerm eId="term-the-2006-act" href="/ontology/term/uk.the-2006-act" showAs="the 2006 Act"/><TLCTerm eId="term-the-2007-order" href="/ontology/term/uk.the-2007-order" showAs="the 2007 Order"/><TLCTerm eId="term-the-2008-order" href="/ontology/term/uk.the-2008-order" showAs="the 2008 Order"/><TLCTerm eId="term-the-2008-regulations" href="/ontology/term/uk.the-2008-regulations" showAs="the 2008 Regulations"/><TLCTerm eId="term-coming-into-force" href="/ontology/term/uk.coming-into-force" showAs="coming into force"/><TLCTerm eId="term-the-conduct-committee" href="/ontology/term/uk.the-conduct-committee" showAs="the Conduct Committee"/><TLCTerm eId="term-llps" href="/ontology/term/uk.llps" showAs="LLPs"/></references><notes source="#"><note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-d5bc8ec76c0d56891f3b39dce58f61e4" marker="F1"><p>Words in <ref eId="cxg78xjh4-00026" class="subref" href="http://www.legislation.gov.uk/id/uksi/2012/1439/article/1/3">art. 1(3)</ref> inserted (31.12.2020) by <ref eId="cxg78xjh4-00027" href="http://www.legislation.gov.uk/id/uksi/2019/145">The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145)</ref>, <ref eId="cxg78xjh4-00028" class="subref" href="http://www.legislation.gov.uk/id/uksi/2019/145/regulation/1/2/c">reg. 1(2)(c)</ref>, <ref eId="cxg78xjh4-00029" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2019/145/schedule/3/paragraph/31/b">Sch. 3 para. 31(b)</ref> (as amended by <ref eId="c5z5jixl4-00007" href="http://www.legislation.gov.uk/id/uksi/2020/523">The Companies and Statutory Auditors etc. (Consequential Amendments) (EU Exit) Regulations 2020 (S.I. 2020/523)</ref>, <ref eId="c5z5jixl4-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/523/regulation/1/2">regs. 1(2)</ref>, <ref eId="c5z5jixl4-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2020/523/regulation/12/a">12(a)</ref>); <ref eId="cxg78xjh4-00030" href="http://www.legislation.gov.uk/id/ukpga/2020/1">2020 c. 1</ref>, <ref eId="cxg78xjh4-00031" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</ref></p></note><note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-4a018f40e3e59b4fc15c1589fefab709" marker="F2"><p>Words in <ref eId="cxg78xjh4-00037" class="subref" href="http://www.legislation.gov.uk/id/uksi/2012/1439/article/1/3">art. 1(3)</ref> inserted (31.12.2020) by <ref eId="cxg78xjh4-00038" href="http://www.legislation.gov.uk/id/uksi/2019/145">The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145)</ref>, <ref eId="cxg78xjh4-00039" class="subref" href="http://www.legislation.gov.uk/id/uksi/2019/145/regulation/1/2/c">reg. 1(2)(c)</ref>, <ref eId="cxg78xjh4-00040" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2019/145/schedule/3/paragraph/31/c">Sch. 3 para. 31(c)</ref>; <ref eId="cxg78xjh4-00041" href="http://www.legislation.gov.uk/id/ukpga/2020/1">2020 c. 1</ref>, <ref eId="cxg78xjh4-00042" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</ref></p></note><note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-f7281ae8aced9a4769f18cece14b72cd" marker="F3"><p>Words in <ref eId="cxg78xjh4-00015" class="subref" href="http://www.legislation.gov.uk/id/uksi/2012/1439/article/1/3">art. 1(3)</ref> omitted (31.12.2020) by virtue of <ref eId="cxg78xjh4-00016" href="http://www.legislation.gov.uk/id/uksi/2019/145">The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145)</ref>, <ref eId="cxg78xjh4-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2019/145/regulation/1/2/c">reg. 1(2)(c)</ref>, <ref eId="cxg78xjh4-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2019/145/schedule/3/paragraph/31/a">Sch. 3 para. 31(a)</ref>; <ref eId="cxg78xjh4-00019" href="http://www.legislation.gov.uk/id/ukpga/2020/1">2020 c. 1</ref>, <ref eId="cxg78xjh4-00020" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</ref></p></note><note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c21278661" marker="M1"><p><ref eId="c00012" href="http://www.legislation.gov.uk/id/uksi/2005/715">S.I. 2005/715</ref>, revoked with savings by <ref eId="c00013" href="http://www.legislation.gov.uk/id/uksi/2007/2583">S.I. 2007/2583</ref>.</p></note><note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c21278671" marker="M2"><p><ref eId="c00014" href="http://www.legislation.gov.uk/id/uksi/2007/2583">S.I. 2007/2583</ref>, revoked with savings by <ref eId="c00015" href="http://www.legislation.gov.uk/id/uksi/2008/623">S.I. 2008/623</ref>.</p></note><note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c21278681" marker="M3"><p><ref eId="c00016" href="http://www.legislation.gov.uk/id/uksi/2008/623">S.I. 2008/623</ref>.</p></note><note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c21278691" marker="M4"><p><ref eId="c00017" href="http://www.legislation.gov.uk/id/uksi/2008/1911">S.I. 2008/1911</ref>, amended by <ref eId="c00018" href="http://www.legislation.gov.uk/id/uksi/2009/1804">S.I. 2009/1804</ref>; there are other amending instruments but none is relevant.</p></note></notes><proprietary xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" source="#"><dc:identifier>http://www.legislation.gov.uk/uksi/2012/1439/article/1</dc:identifier><dc:title>The Supervision of Accounts and Reports (Prescribed Body) and Companies (Defective Accounts and Directors' Reports) (Authorised Person) Order 2012</dc:title><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:subject scheme="SIheading">COMPANIES</dc:subject><dc:modified>2024-05-16</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2021-05-06</dct:valid><dc:description>This Order appoints and authorises the Conduct Committee established under the articles of association of the Financial Reporting Council Limited for certain purposes under the Companies (Audit, Investigations and Community Enterprise) Act 2004 (“the 2004 Act”) and the Companies Act 2006 (“the 2006 Act”). It extends to the whole of the United Kingdom.</dc:description><ukm:SecondaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="secondary"/><ukm:DocumentMainType Value="UnitedKingdomStatutoryInstrument"/><ukm:DocumentStatus Value="revised"/><ukm:DocumentMinorType Value="order"/></ukm:DocumentClassification><ukm:Year Value="2012"/><ukm:Number Value="1439"/><ukm:Made Date="2012-05-31"/><ukm:Laid Date="2012-06-11" Class="UnitedKingdomParliament"/><ukm:ComingIntoForce><ukm:DateTime Date="2012-07-02"/></ukm:ComingIntoForce><ukm:ISBN Value="9780111525043"/></ukm:SecondaryMetadata><ukm:Notes><ukm:Note IdURI="http://www.legislation.gov.uk/id/uksi/2012/1439/notes"/><ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/uksi/2012/1439/pdfs/uksiem_20121439_en.pdf" Date="2012-06-12" Title="Explanatory Memorandum" Size="23706"/></ukm:Alternatives></ukm:Notes><ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/uksi/2012/1439/pdfs/uksi_20121439_en.pdf" Date="2012-06-12" Size="63125"/></ukm:Alternatives><ukm:ImpactAssessments><ukm:ImpactAssessment URI="http://www.legislation.gov.uk/ukia/2012/81/pdfs/ukia_20120081_en.pdf" Date="2012-02-02" Title="Proposals to Reform the Financial Reporting Council" Stage="Final" Department="Department for Business, Innovation and Skills" Year="2012" Number="81"/></ukm:ImpactAssessments><ukm:Statistics><ukm:TotalParagraphs Value="8"/><ukm:BodyParagraphs Value="8"/><ukm:ScheduleParagraphs Value="0"/><ukm:AttachmentParagraphs Value="0"/><ukm:TotalImages Value="0"/></ukm:Statistics></proprietary></meta><body eId="body"><article eId="article-1" uk:target="true"><heading>Citation, coming into force and interpretation</heading><num>1.</num><paragraph eId="article-1-1"><num>(1)</num><content><p>This Order may be cited as the Supervision of Accounts and Reports (Prescribed Body) and Companies (Defective Accounts and Directors' Reports) (Authorised Person) Order 2012.</p></content></paragraph><paragraph eId="article-1-2"><num>(2)</num><content><p>This Order comes into force on 2nd July 2012.</p></content></paragraph><paragraph eId="article-1-3"><num>(3)</num><intro><p>In this Order—</p></intro><hcontainer name="definition"><content><p>“<term refersTo="#term-the-2004-act" eId="term-the-2004-act">the 2004 Act</term>” means the Companies (Audit, Investigation and Community Enterprise) Act 2004;</p></content></hcontainer><hcontainer name="definition"><content><p>“<term refersTo="#term-the-2005-order" eId="term-the-2005-order">the 2005 Order</term>” means the Supervision of Accounts and Reports (Prescribed Body) Order 2005 <noteRef href="#c21278661" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>;</p></content></hcontainer><hcontainer name="definition"><content><p>“<term refersTo="#term-the-2006-act" eId="term-the-2006-act">the 2006 Act</term>” means the Companies Act 2006;</p></content></hcontainer><hcontainer name="definition"><content><p>“<term refersTo="#term-the-2007-order" eId="term-the-2007-order">the 2007 Order</term>” means the Supervision of Accounts and Reports (Prescribed Body) Order 2007 <noteRef href="#c21278671" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>;</p></content></hcontainer><hcontainer name="definition"><content><p>“<term refersTo="#term-the-2008-order" eId="term-the-2008-order">the 2008 Order</term>” means the Companies (Defective Accounts and Directors' Reports) (Authorised Person) and Supervision of Accounts and Reports (Prescribed Body) Order 2008 <noteRef href="#c21278681" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>;</p></content></hcontainer><hcontainer name="definition"><content><p>“<term refersTo="#term-the-2008-regulations" eId="term-the-2008-regulations">the 2008 Regulations</term>” means the Limited Liability Partnerships (Accounts and Audits)(Application of Companies Act 2006) Regulations 2008 <noteRef href="#c21278691" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>;</p></content></hcontainer><hcontainer name="definition"><content><p>“<term refersTo="#term-coming-into-force" eId="term-coming-into-force">coming into force</term>” means the coming into force of this Order;</p></content></hcontainer><hcontainer name="definition"><content><p>“<term refersTo="#term-the-conduct-committee" eId="term-the-conduct-committee">the Conduct Committee</term>” means the body of that name established under the articles of association of The Financial Reporting Council Limited;</p></content></hcontainer><hcontainer name="definition"><content><p>“<term refersTo="#term-the-conduct-committee" eId="term-the-conduct-committee"> <ins class="first" ukl:ChangeId="key-d5bc8ec76c0d56891f3b39dce58f61e4-1680108106115" ukl:CommentaryRef="key-d5bc8ec76c0d56891f3b39dce58f61e4"><noteRef uk:name="commentary" href="#key-d5bc8ec76c0d56891f3b39dce58f61e4" class="commentary"/>DGTR sourcebook </ins></term><ins class="last" ukl:ChangeId="key-d5bc8ec76c0d56891f3b39dce58f61e4-1680108106115" ukl:CommentaryRef="key-d5bc8ec76c0d56891f3b39dce58f61e4">” means the Disclosure Guidance and Transparency Rules sourcebook made by the Financial Conduct Authority under the Financial Services and Markets Act 2000 , as it has effect on  IP completion day;</ins></p></content></hcontainer><hcontainer name="definition"><content><p>“<term refersTo="#term-llps" eId="term-llps">LLPs</term>” means limited liability partnerships;</p></content></hcontainer><hcontainer name="definition"><content><p>“<term refersTo="#term-llps" eId="term-llps"> <ins class="first" ukl:ChangeId="key-4a018f40e3e59b4fc15c1589fefab709-1680108598933" ukl:CommentaryRef="key-4a018f40e3e59b4fc15c1589fefab709"><noteRef uk:name="commentary" href="#key-4a018f40e3e59b4fc15c1589fefab709" class="commentary"/>UK regulated market </ins></term><ins class="last" ukl:ChangeId="key-4a018f40e3e59b4fc15c1589fefab709-1680108598933" ukl:CommentaryRef="key-4a018f40e3e59b4fc15c1589fefab709">” has the meaning given in Article 2.1.13A of Regulation (EU) No. 600/2014 of the European Parliament and of the Council of 15 May 2014 and amending Regulation (EU) No. 648/2012.</ins></p></content></hcontainer><hcontainer name="definition"><content><p><noteRef href="#key-f7281ae8aced9a4769f18cece14b72cd" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>...</p></content></hcontainer><hcontainer name="definition"><content><p><noteRef href="#key-f7281ae8aced9a4769f18cece14b72cd" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>...<ref eId="c00002" href="http://www.legislation.gov.uk/id/eudr/2004/109"/></p></content></hcontainer></paragraph></article></body></act></akomaNtoso>