[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 Wales, or
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