1261 Minor definitions
1261 Minor definitions
Companies Act 2006 | Legislation

(1)     In this Part, unless a contrary intention appears—

“address” means—

(a)     in relation to an individual, his usual residential or business address;

(b)     in relation to a firm, its registered or principal office in the United Kingdom;

[. . .]

[“the Audit Regulation” means Regulation 537/2014 of the European Parliament and of the Council on specific requirements regarding statutory audit of public interest entities;]

[. . .]

[“audit working papers and investigation reports” means—

(a)     any documents which are or have been held by a statutory auditor. . . or a third country auditor and which are related to the conduct of an audit conducted by that auditor;

(b)     any report of an inspection of the conduct of an audit by a statutory auditor. . . or a third country auditor, or

(c)     any report of an investigation into the conduct of a statutory auditor. . . or a third country auditor;]

“company” means any company or other body the accounts of which must be audited in a

Popular documents