# The Auditors (Financial Services Act 1986) Rules 1994, Article 2: Interpretation


In these Rules—
“the Act” means the Financial Services Act 1986;
“auditor” means an auditor of an authorised person;
“disciplinary action” means action of a kind mentioned in section 47A(4)(a) to (d) of the Act, any similar action which a recognised self-regulating organisation or recognised professional body has power to take and, in the case of a recognised self-regulating organisation or recognised professional body, any power to impose a financial penalty;
“matter” means any matter to which section 109 of the Act applies;
“powers of intervention” means the powers conferred by Chapter VI of Part I of the Act and any similar powers exercisable by a recognised self-regulating organisation or a recognised professional body; and
“the relevant regulator” means the person, organisation or body to which an auditor must communicate a matter by virtue of section 109 of the Act.

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Source: https://www.legislation.gov.uk/uksi/1994/526/article/2 (the official version)
Page: https://openlegislation.uk/auditors-financial-services-act-1986-rules-1994/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.