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					<dc:identifier>http://www.legislation.gov.uk/uksi/2012/1439/article/6</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>
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									<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"/>
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				</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 RestrictStartDate="2012-07-02"><Title>Amendments to categories of permitted disclosure</Title><P1 DocumentURI="http://www.legislation.gov.uk/uksi/2012/1439/article/6" IdURI="http://www.legislation.gov.uk/id/uksi/2012/1439/article/6" id="article-6"><Pnumber>6</Pnumber><P1para><P2 DocumentURI="http://www.legislation.gov.uk/uksi/2012/1439/article/6/1" IdURI="http://www.legislation.gov.uk/id/uksi/2012/1439/article/6/1" id="article-6-1"><Pnumber>1</Pnumber><P2para><Text>After section 15D(4)(a) of the 2004 Act insert—</Text><BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default"><P3><Pnumber>aa</Pnumber><P3para><Text>for the purpose of facilitating the carrying out of inspections under any of the following—</Text><P4><Pnumber>i</Pnumber><P4para><Text>paragraph 23 of Schedule 10 to the Companies Act 2006 (arrangements for independent monitoring of audits of listed companies and other major bodies);</Text></P4para></P4><P4><Pnumber>ii</Pnumber><P4para><Text>paragraph 23A of that Schedule to that Act (arrangements for independent monitoring of third country audits); and</Text></P4para></P4><P4><Pnumber>iii</Pnumber><P4para><Text>paragraph 1 of Schedule 12 to that Act (arrangements for independent monitoring of audits of UK-traded non-EEA companies);</Text></P4para></P4></P3para></P3></BlockAmendment><AppendText>.</AppendText></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/uksi/2012/1439/article/6/2" IdURI="http://www.legislation.gov.uk/id/uksi/2012/1439/article/6/2" id="article-6-2"><Pnumber>2</Pnumber><P2para><Text>After section 461(4)(a) of the 2006 Act insert—</Text><BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default"><P3><Pnumber>aa</Pnumber><P3para><Text>for the purpose of facilitating the carrying out of inspections under paragraph 23 of Schedule 10 (arrangements for independent monitoring of audits of listed companies and other major bodies);</Text></P3para></P3></BlockAmendment><AppendText>.</AppendText></P2para></P2></P1para></P1></P1group></Body></Secondary></Legislation>