Appointment in relation to accounts U.K.

3.  The FRC is appointed to exercise the functions mentioned in section 14(2) of the 2004 Act under this Order only in respect of the periodic accounts and reports required to be produced under Section 1 of Chapter 4 (annual financial report) and Section 2 of Chapter 4 (half-yearly financial reports) of the DGTR sourcebook.

Commencement Information

I1 Art. 3 in force at 6.5.2021, see art. 1(2)