{
  "url": "https://openlegislation.uk/companies-act-2006/section-1262",
  "json_url": "https://openlegislation.uk/companies-act-2006/section-1262.json",
  "legislation": "ukpga/2006/46",
  "legislation_title": "Companies Act 2006",
  "legislation_url": "https://openlegislation.uk/companies-act-2006",
  "path": "section/1262",
  "kind": "section",
  "number": "1262",
  "heading": "Index of defined expressions",
  "text": "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)—\nExpression\nProvision\naddress\nsection 1261(1)\nappropriate qualification\nsection 1219\napproved third country competent authority\nsection 1240B(1);\napproved third country qualification\nsection 1221(1)\nassociate\nsection 1260\nAudit Directive\nparagraph 20A of Schedule 10\nAudit Regulation\nsection 1261(1)\naudit regulatory regime\nsection 1240A(3)\n. . .\n. . .\naudit working papers and investigation reports\nsection 1261(1)\naudited person\nsection 1210(2)\nAuditor General\nsection 1226(1)\ncompany\nsection 1261(1)\ncompetent authority\nsection 1261(1)\nthe data protection legislation\nsection 1261(1)\ndelegation order\nsection 1252(1)\ndirector (of a body corporate)\nsection 1261(1)\nEEA auditor\nparagraph 20A of Schedule 10\nEEA competent authority\nparagraph 20A of Schedule 10\nenactment\nsection 1293\nequivalent third country\nsection 1240A(1)\nestablished in the United Kingdom\nsection 1261(2)\nfirm\nsection 1261(1)\ngroup (in relation to a body corporate)\nsection 1261(1)\nholding company\nsection 1261(1)\nmain purposes of this Part\nsection 1209\nmember (of a supervisory body)\nsection 1217(2)\nobtained in the United Kingdom\nsection 1261(2)\nofficer\nsection 1261(1)\nparent undertaking\nsection 1261(1)\nqualifying body\nsection 1220(1)\nrecognised, in relation to a professional qualification\nsection 1220(3) and Schedule 11\nrecognised, in relation to a qualifying body\nparagraph 1(2) of Schedule 11\nrecognised, in relation to a supervisory body\nsection 1217(4) and Schedule 10\nregistered third country auditor\nsection 1241(1)\nregulated market\nsection 1261(1)\nrules of a qualifying body\nsection 1220(2)\nrules of a supervisory body\nsection 1217(3)\nstatutory auditor, statutory audit and statutory audit work\nsection 1210(1)\nsubsidiary\nsection 1261(1)\nsupervisory body\nsection 1217(1)\nsubsidiary undertaking\nsection 1261(1)\nthird country\nsection 1261(1)\nthird country auditor, . . .\nSection 1261(1).\nthird country competent authority\nsection 1261(1)\ntransfer (in relation to audit working papers)\nsection 1261(1)\ntransferable securities\nsection 1261(1)\ntransitional third country\nsection 1240A(1)\nUK regulated market\nsection 1261(1)\nUK-traded third country company\nsection 1261(2)",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 1262: entry inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 3(2)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "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))"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "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))"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "S. 1262: entry inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 3(2)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "S. 1262: entry inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 3(2)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "S. 1262: entry inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 3(2)"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "S. 1262: entry inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 3(2)"
    },
    {
      "type": "F",
      "label": "F16",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F17",
      "text": "S. 1262: entry inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 3(2)"
    },
    {
      "type": "F",
      "label": "F18",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/46/section/1262",
    "retrieved_at": "2026-10-29T09:13:40.060156+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}