Section 1262 Index of defined expressions
United Kingdom
The following Table shows provisions defining or otherwise explaining expressions used in this Part (other than provisions defining or explaining an expression used only in the same section)—
| Expression | Provision |
|---|---|
| address | section 1261(1) |
| appropriate qualification | section 1219 |
| F1approved third country competent authority | F2section 1240B(1); |
| F3approved third country qualification | section 1221(1) |
| associate | section 1260 |
| F4Audit Directive | F5paragraph 20A of Schedule 10 |
| F6Audit Regulation | section 1261(1) |
| audit regulatory regime | section 1240A(3) |
| F7. . . | . . . |
| audit working papers and investigation reports | section 1261(1) |
| audited person | section 1210(2) |
| Auditor General | section 1226(1) |
| company | section 1261(1) |
| competent authority | section 1261(1) |
| F8the data protection legislation | section 1261(1) |
| delegation order | section 1252(1) |
| director (of a body corporate) | section 1261(1) |
| F9EEA auditor | F10paragraph 20A of Schedule 10 |
| F11EEA competent authority | F12paragraph 20A of Schedule 10 |
| enactment | section 1293 |
| equivalent third country | section 1240A(1) |
| established in the United Kingdom | section 1261(2) |
| firm | section 1261(1) |
| group (in relation to a body corporate) | section 1261(1) |
| holding company | section 1261(1) |
| main purposes of this Part | section 1209 |
| member (of a supervisory body) | section 1217(2) |
| obtained in the United Kingdom | section 1261(2) |
| officer | section 1261(1) |
| parent undertaking | section 1261(1) |
| qualifying body | section 1220(1) |
| recognised, in relation to a professional qualification | section 1220(3) and Schedule 11 |
| recognised, in relation to a qualifying body | paragraph 1(2) of Schedule 11 |
| recognised, in relation to a supervisory body | section 1217(4) and Schedule 10 |
| registered third country auditor | section 1241(1) |
| regulated market | section 1261(1) |
| rules of a qualifying body | section 1220(2) |
| rules of a supervisory body | section 1217(3) |
| statutory auditor, statutory audit and statutory audit work | section 1210(1) |
| subsidiary | section 1261(1) |
| supervisory body | section 1217(1) |
| subsidiary undertaking | section 1261(1) |
| F13third country | section 1261(1) |
| third country auditor, F14. . . | Section 1261(1). |
| F15third country competent authority | section 1261(1) |
| F16transfer (in relation to audit working papers) | section 1261(1) |
| transferable securities | section 1261(1) |
| transitional third country | section 1240A(1) |
| UK regulated market | section 1261(1) |
| F17F18UK-traded third country company | section 1261(2) |
Annotations
Textual amendments
- F1
S. 1262: entry inserted (15.11.2010) by The Companies Act 2006 (Transfer of Audit Working Papers to Third Countries) Regulations 2010 (S.I. 2010/2537), regs. 1(2), 6(5)
- F2
Words in s. 1262 substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 26(b); 2020 c. 1, Sch. 5 para. 1(1)
- F3
S. 1262 entries inserted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 26(a); 2020 c. 1, Sch. 5 para. 1(1)
- F4
S. 1262: entry inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 3(2)
- F5
Words in s. 1262 substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 26(c); 2020 c. 1, Sch. 5 para. 1(1)
- F6
S. 1262 entries inserted (17.6.2016) by The Statutory Auditors and Third Country Auditors Regulations 2016 (S.I. 2016/649), reg. 1(1)(a), Sch. 3 para. 52(2) (with reg. 1(2)(d)(i))
- F7
S. 1262 entry omitted (17.6.2016) by virtue of The Statutory Auditors and Third Country Auditors Regulations 2016 (S.I. 2016/649), reg. 1(1)(a), Sch. 3 para. 52(3) (with reg. 1(2)(d)(ii))
- F8
Words in s. 1262 inserted (25.5.2018) by Data Protection Act 2018 (c. 12), s. 212(1), Sch. 19 para. 128 (with ss. 117, 209, 210); S.I. 2018/625, reg. 2(1)(g)
- F9
S. 1262: entry inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 3(2)
- F10
Words in s. 1262 substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 26(d); 2020 c. 1, Sch. 5 para. 1(1)
- F11
S. 1262: entry inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 3(2)
- F12
Words in s. 1262 substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 26(e); 2020 c. 1, Sch. 5 para. 1(1)
- F13
S. 1262: entry inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 3(2)
- F14
Words in s. 1262 omitted (6.4.2008) by virtue of The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 3(3)(a)
- F15
S. 1262: entry inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 3(2)
- F16
S. 1262: entry inserted (15.11.2010) by The Companies Act 2006 (Transfer of Audit Working Papers to Third Countries) Regulations 2010 (S.I. 2010/2537), regs. 1(2), 6(5)
- F17
S. 1262: entry inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 3(2)
- F18
Words in s. 1262 substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 26(f); 2020 c. 1, Sch. 5 para. 1(1)
Notes on Part 42
Modifications
- C1
Pt. 42 applied (with modifications) (4.4.2014 for specified purposes, 16.12.2014 in so far as not already in force) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 5 paras. 1-27 (with Sch. 13 para. 11); S.I. 2014/900, art. 2(j); S.I. 2014/3319, art. 2(e) (as amended: (31.12.2020) by S.I. 2019/177, regs. 2, 57; 2020 c. 1, Sch. 5 para. 1(1) and S.I. 2019/504, regs. 1(2), 3-6; 2020 c. 1, Sch. 5 para. 1(1); and (1.7.2022) by 2022 c. 31, s. 186(6), Sch. 4 para. 216, Sch. 7 para. 28; S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30); and (1.1.2024) by The Retained EU Law (Revocation and Reform) Act 2023 (Consequential Amendment) Regulations 2023 (S.I. 2023/1424), reg. 1(2), Sch. para. 82)
- C2
Pt. 42 modified (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 43
- C3
Pt. 42: functions transferred in part (6.4.2008 in accordance with art. 1 of the amending S.I.) by The Statutory Auditors (Delegation of Functions etc) Order 2008 (S.I. 2008/496), art. 4 (which amending S.I. was revoked (2.7.2012) by S.I. 2012/1741, art. 6)
- C4
Pt. 42 applied (with modifications) (15.8.2008) by The Insurance Accounts Directive (Lloyd's Syndicate and Aggregate Accounts) Regulations 2008 (S.I. 2008/1950), reg. 6(5)
- C5
Pt. 42: functions transferred in part (2.7.2012) by The Statutory Auditors (Amendment of Companies Act 2006 and Delegation of Functions etc) Order 2012 (S.I. 2012/1741), arts. 1(2), 7, 8, 9 (with art. 16)