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