1229 Supervision of Auditors General by the Independent Supervisor
Companies Act 2006 | Legislation

Supervision of Auditors General

1229  Supervision of Auditors General by the Independent Supervisor

(1)     The Independent Supervisor must supervise the performance by each Auditor General of his functions as a statutory auditor.

[(2)     The Independent Supervisor must discharge that duty by—

(a)     establishing supervision arrangements itself, or

(b)     entering into supervision arrangements with one or more [recognised supervisory bodies].

(2A)     If the Independent Supervisor enters into supervision arrangements with one or more bodies, it must oversee the effective operation of those supervision arrangements.]

(3)     For this purpose “supervision arrangements” are arrangements [established by the Independent Supervisor or] entered into by the Independent Supervisor with

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