<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/uksi/2012/1439" IdURI="http://www.legislation.gov.uk/id/uksi/2012/1439" NumberOfProvisions="8" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictExtent="E+W+S+N.I." RestrictStartDate="2021-05-06"><ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
					<dc:identifier>http://www.legislation.gov.uk/uksi/2012/1439/article/2</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>
					<atom:link rel="self" href="http://www.legislation.gov.uk/uksi/2012/1439/article/2/data.xml" type="application/xml"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/uksi/2012/1439/resources" title="More Resources"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/impacts" href="http://www.legislation.gov.uk/uksi/2012/1439/impacts" title="Impact Assessments"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/memorandum" href="http://www.legislation.gov.uk/uksi/2012/1439/memorandum" title="Explanatory Memorandum"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/memorandum/toc" href="http://www.legislation.gov.uk/uksi/2012/1439/memorandum/contents" title="Explanatory Memorandum Table of Contents"/>
					
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/uksi/2012/1439" title="whole act"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/uksi/2012/1439/introduction" title="introduction"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/signature" href="http://www.legislation.gov.uk/uksi/2012/1439/signature" title="signature"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/note" href="http://www.legislation.gov.uk/uksi/2012/1439/note" title="note"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/uksi/2012/1439/body" title="body"/>
					
					
										
					
					
					
					<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/uksi/2012/1439/article/2/data.rdf" title="RDF/XML"/><atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/uksi/2012/1439/article/2/data.akn" title="AKN"/><atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/uksi/2012/1439/article/2/data.xht" title="HTML snippet"/><atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/uksi/2012/1439/article/2/data.htm" title="Website (XHTML) Default View"/><atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/uksi/2012/1439/article/2/data.csv" title="CSV"/><atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/uksi/2012/1439/article/2/data.pdf" title="PDF"/>
					<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/uksi/2012/1439/article/2/data.html" title="HTML5 snippet"/>

					
					<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/uksi/2012/1439/contents" title="Table of Contents"/>
					
					<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/uksi/2012/1439/article/2/2020-12-31" title="2020-12-31"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/uksi/2012/1439/article/2/made" title="made"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/uksi/2012/1439/article/2/2012-07-02" title="2012-07-02"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/uksi/2012/1439/article/2/2013-04-01" title="2013-04-01"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/uksi/2012/1439/article/2/2020-12-31" title="2020-12-31"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/uksi/2012/1439/article/2/2021-05-06" title="2021-05-06"/>
					
					<atom:link rel="up" href="http://www.legislation.gov.uk/uksi/2012/1439" title="Entire legislation"/><atom:link rel="prev" href="http://www.legislation.gov.uk/uksi/2012/1439/article/1" title="Provision; Article 1"/><atom:link rel="prevInForce" href="http://www.legislation.gov.uk/uksi/2012/1439/article/1" title="Provision; Article 1"/><atom:link rel="next" href="http://www.legislation.gov.uk/uksi/2012/1439/article/3" title="Provision; Article 3"/><atom:link rel="nextInForce" href="http://www.legislation.gov.uk/uksi/2012/1439/article/3" title="Provision; Article 3"/>
					<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:UnappliedEffects><ukm:UnappliedEffect AffectingNumber="145" AffectedNumber="1439" Notes="This amendment not applied to legislation.gov.uk. Sch. 3 para. 32(a)(ii) substituted by S.I. 2019/685, reg. 23(a)" AffectedURI="http://www.legislation.gov.uk/id/uksi/2012/1439" AffectingYear="2019" Row="244" AffectedYear="2012" AppendedCommentary="2020 c. 1, Sch. 5 para. 1(1)" Modified="2022-02-07T16:32:13Z" AffectingClass="UnitedKingdomStatutoryInstrument" URI="http://www.legislation.gov.uk/id/effect/key-2c3ce7ea6fac8b48264b27ec6848a489" AffectedProvisions="art. 2(1)" EffectId="key-2c3ce7ea6fac8b48264b27ec6848a489" AffectingProvisions="Sch. 3 para. 32(a)(ii)" AffectedClass="UnitedKingdomStatutoryInstrument" AffectingURI="http://www.legislation.gov.uk/id/uksi/2019/145" Type="words inserted" Comments="IP completion day" AffectingEffectsExtent="E+W+S+N.I." RequiresApplied="false"><ukm:AffectedTitle>The Supervision of Accounts and Reports (Prescribed Body) and Companies (Defective Accounts and Directors' Reports) (Authorised Person) Order 2012</ukm:AffectedTitle><ukm:AffectedTitle>The Supervision of Accounts and Reports (Prescribed Body) and Companies (Defective Accounts and Directors’ Reports) (Authorised Person) Order 2012</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="article-2-1" URI="http://www.legislation.gov.uk/id/uksi/2012/1439/article/2/1">art. 2(1)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>The Accounts and Reports (Amendment) (EU Exit) Regulations 2019</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/uksi/2019/145/schedule/3">Sch. 3 </ukm:Section><ukm:Section Ref="schedule-3-paragraph-32-a-ii" URI="http://www.legislation.gov.uk/id/uksi/2019/145/schedule/3/paragraph/32/a/ii">para. 32(a)(ii)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="regulation-1-2-c" URI="http://www.legislation.gov.uk/id/uksi/2019/145/regulation/1/2/c">reg. 1(2)(c)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Date="2020-12-31" Qualification="wholly in force"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingClass="UnitedKingdomStatutoryInstrument" AppendedCommentary="2020 c. 1, Sch. 5 para. 1(1)" AffectingNumber="145" AffectingEffectsExtent="E+W+S+N.I." AffectedProvisions="art. 2(2)(a)" AffectingURI="http://www.legislation.gov.uk/id/uksi/2019/145" AffectedURI="http://www.legislation.gov.uk/id/uksi/2012/1439" AffectingYear="2019" AffectingProvisions="Sch. 3 para. 32(b)(ii)" URI="http://www.legislation.gov.uk/id/effect/key-1616af5f3bd5cd25a2d3455ecb6b6665" Modified="2022-02-07T16:32:13Z" AffectedNumber="1439" EffectId="key-1616af5f3bd5cd25a2d3455ecb6b6665" AffectedClass="UnitedKingdomStatutoryInstrument" RequiresApplied="false" Notes="This amendment not applied to legislation.gov.uk. Sch. 3 para. 32(b)(ii) substituted by S.I. 2019/685, reg. 23(c)" Comments="IP completion day" Type="substituted" AffectedYear="2012" Row="247"><ukm:AffectedTitle>The Supervision of Accounts and Reports (Prescribed Body) and Companies (Defective Accounts and Directors' Reports) (Authorised Person) Order 2012</ukm:AffectedTitle><ukm:AffectedTitle>The Supervision of Accounts and Reports (Prescribed Body) and Companies (Defective Accounts and Directors’ Reports) (Authorised Person) Order 2012</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="article-2-2-a" URI="http://www.legislation.gov.uk/id/uksi/2012/1439/article/2/2/a">art. 2(2)(a)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>The Accounts and Reports (Amendment) (EU Exit) Regulations 2019</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/uksi/2019/145/schedule/3">Sch. 3 </ukm:Section><ukm:Section Ref="schedule-3-paragraph-32-b-ii" URI="http://www.legislation.gov.uk/id/uksi/2019/145/schedule/3/paragraph/32/b/ii">para. 32(b)(ii)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="regulation-1-2-c" URI="http://www.legislation.gov.uk/id/uksi/2019/145/regulation/1/2/c">reg. 1(2)(c)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Date="2020-12-31" Qualification="wholly in force"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect Notes="This amendment not applied to legislation.gov.uk. Sch. 3 para. 32(b)(iii) substituted by S.I. 2019/685, reg. 23(d)" AppendedCommentary="2020 c. 1, Sch. 5 para. 1(1)" Comments="IP completion day" RequiresApplied="false" Type="words substituted" AffectedURI="http://www.legislation.gov.uk/id/uksi/2012/1439" URI="http://www.legislation.gov.uk/id/effect/key-8b78bdfb17359af7b1e94cfad92c8a0f" AffectedNumber="1439" Row="248" AffectedClass="UnitedKingdomStatutoryInstrument" AffectingProvisions="Sch. 3 para. 32(b)(iii)" AffectedProvisions="art. 2(2)(b)" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingYear="2019" EffectId="key-8b78bdfb17359af7b1e94cfad92c8a0f" AffectingNumber="145" AffectedYear="2012" Modified="2022-02-07T16:32:13Z" AffectingEffectsExtent="E+W+S+N.I." AffectingURI="http://www.legislation.gov.uk/id/uksi/2019/145"><ukm:AffectedTitle>The Supervision of Accounts and Reports (Prescribed Body) and Companies (Defective Accounts and Directors' Reports) (Authorised Person) Order 2012</ukm:AffectedTitle><ukm:AffectedTitle>The Supervision of Accounts and Reports (Prescribed Body) and Companies (Defective Accounts and Directors’ Reports) (Authorised Person) Order 2012</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="article-2-2-b" URI="http://www.legislation.gov.uk/id/uksi/2012/1439/article/2/2/b">art. 2(2)(b)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>The Accounts and Reports (Amendment) (EU Exit) Regulations 2019</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/uksi/2019/145/schedule/3">Sch. 3 </ukm:Section><ukm:Section Ref="schedule-3-paragraph-32-b-iii" URI="http://www.legislation.gov.uk/id/uksi/2019/145/schedule/3/paragraph/32/b/iii">para. 32(b)(iii)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="regulation-1-2-c" URI="http://www.legislation.gov.uk/id/uksi/2019/145/regulation/1/2/c">reg. 1(2)(c)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Date="2020-12-31" Qualification="wholly in force"/></ukm:InForceDates></ukm:UnappliedEffect></ukm:UnappliedEffects></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>
				</ukm:Metadata><Secondary><Body DocumentURI="http://www.legislation.gov.uk/uksi/2012/1439/body" IdURI="http://www.legislation.gov.uk/id/uksi/2012/1439/body" NumberOfProvisions="8" RestrictStartDate="2021-05-06"><P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2021-05-06" Status="Repealed"><Title>Appointment in relation to issuers</Title><P1 DocumentURI="http://www.legislation.gov.uk/uksi/2012/1439/article/2" IdURI="http://www.legislation.gov.uk/id/uksi/2012/1439/article/2" id="article-2"><Pnumber><CommentaryRef Ref="key-e9af95ccc4b82c6ffea92672e5be0e32"/>2</Pnumber><P1para><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P1para></P1></P1group></Body></Secondary><Commentaries><Commentary id="key-e9af95ccc4b82c6ffea92672e5be0e32" Type="F"><Para><Text><CitationSubRef id="cxgcioap4-00005" StartSectionRef="article-2" EndSectionRef="article-5" URI="http://www.legislation.gov.uk/id/uksi/2012/1439/article/2" UpTo="http://www.legislation.gov.uk/id/uksi/2012/1439/article/5">Arts. 2-5</CitationSubRef> omitted (6.5.2021) by virtue of <Citation URI="http://www.legislation.gov.uk/id/uksi/2021/465" id="cxgcioap4-00006" Class="UnitedKingdomStatutoryInstrument" Year="2021" Number="465" Title="The Supervision of Accounts and Reports (Prescribed Body) and Companies (Defective Accounts and Reports) (Authorised Person) Order 2021">The Supervision of Accounts and Reports (Prescribed Body) and Companies (Defective Accounts and Reports) (Authorised Person) Order 2021 (S.I. 2021/465)</Citation>, <CitationSubRef CitationRef="cxgcioap4-00006" id="cxgcioap4-00007" SectionRef="article-1-2" URI="http://www.legislation.gov.uk/id/uksi/2021/465/article/1/2">arts. 1(2)</CitationSubRef>, <CitationSubRef CitationRef="cxgcioap4-00006" id="cxgcioap4-00008" SectionRef="article-7" URI="http://www.legislation.gov.uk/id/uksi/2021/465/article/7" Operative="true">7</CitationSubRef> (with <CitationSubRef CitationRef="cxgcioap4-00006" id="cxgcioap4-00009" SectionRef="article-9" URI="http://www.legislation.gov.uk/id/uksi/2021/465/article/9">art. 9</CitationSubRef>)</Text></Para></Commentary></Commentaries></Legislation>