1217 Supervisory bodies
1217 Supervisory bodies
Companies Act 2006 | Legislation

(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 . . ..