[494A Interpretation]
Companies Act 2006 | Legislation

[[494A  Interpretation]

[In this Chapter—

[“audit committee” means a body which performs—]

[(a)     the functions referred to in—]

[(i)     rule 7.1.3 of the Disclosure Guidance and Transparency Rules sourcebook made by the Financial Conduct Authority (audit committees and their functions) under the Financial Services and Markets Act 2000, or]

[(ii)     rule 2.4 of the Audit Committee Part of the Rulebook made by the Prudential Regulation Authority (audit committee) under that Act,
as they have effect on IP completion day, or]

[(b)     equivalent functions]

. . .

“Auditor General” means—

(a)     the Comptroller and Auditor General,

(b)     the Auditor General for Scotland,

(c)     the Auditor General for

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