1217 Supervisory bodies
Companies Act 2006 | Legislation

Supervisory bodies

1217  Supervisory bodies

(1)     In this Part a “supervisory body” means a body established in the United Kingdom (whether a body corporate or an unincorporated association) which maintains and enforces rules as to—

(a)     the eligibility of persons for appointment as a statutory auditor, and

(b)     the conduct of statutory audit work,

which are binding on persons seeking appointment or acting as a statutory auditor . . . because they are members of that body . . ..

[(1A)     The rules referred to in [paragraphs 9(1A) and 10C(3) (bar on appointment as director or other [officer),] paragraph 9(3)(b) (confidentiality of information)] [and paragraph 12(3)(b)(v)

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