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The Supervision of Accounts and Reports (Prescribed Body) and Companies (Defective Accounts and Reports) (Authorised Person) Order 2021
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- UK Statutory Instruments
- 2021 No. 465
- Article 2
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There are currently no known outstanding effects for The Supervision of Accounts and Reports (Prescribed Body) and Companies (Defective Accounts and Reports) (Authorised Person) Order 2021, Section 2.
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Appointment in relation to issuersU.K.
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2.—(1) The FRC is appointed to exercise the functions mentioned in section 14(2) of the 2004 Act in respect of any issuer of transferable securities admitted to trading on a UK regulated market which is a body corporate.
(2) In paragraph (1), “issuer” does not include a person which is not required to comply with the reporting requirements of Section 1 of Chapter 4 (annual financial report) and Section 2 of Chapter 4 (half-yearly financial reports) of the DGTR sourcebook by virtue of—
(a)rule 4.4.1, rule 4.4.2 (exemptions) and TP 1.19 (exemption for certain large debt securities issuers) of the DGTR sourcebook, F1...
[F2(aa)applicable rules made by the Financial Conduct Authority by virtue of Part 3 of the Public Offers and Admissions to Trading Regulations 2024, as they have effect from time to time, or]
[F3(b)applicable rules in—
(i)the UK Listing Rules sourcebook made by the Financial Conduct Authority under the Financial Services and Markets Act 2000, as it has effect from time to time, or
(ii)the DGTR sourcebook.]
Textual Amendments
F1Word in art. 2(2)(a) omitted (19.1.2026) by virtue of The Public Offers and Admissions to Trading (Amendment and Consequential and Transitional Provisions) Regulations 2025 (S.I. 2025/1076), reg. 1(3), Sch. para. 37(3)(a); S.I. 2025/1078, reg. 5(b)
F2Art. 2(2)(aa) inserted (19.1.2026) by The Public Offers and Admissions to Trading (Amendment and Consequential and Transitional Provisions) Regulations 2025 (S.I. 2025/1076), reg. 1(3), Sch. para. 37(3)(b); S.I. 2025/1078, reg. 5(b)
F3Art. 2(2)(b) substituted (19.1.2026) by The Public Offers and Admissions to Trading (Amendment and Consequential and Transitional Provisions) Regulations 2025 (S.I. 2025/1076), reg. 1(3), Sch. para. 37(3)(c); S.I. 2025/1078, reg. 5(b)
Commencement Information
I1Art. 2 in force at 6.5.2021, see art. 1(2)
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