# Companies Act 2006, Section 525: Meaning of “appropriate audit authority” ...

Extent: E+W+S+N.I.

(1) In sections 522, 523 and 524 “appropriate audit authority” means—
(a) in relation to an auditor of a public interest company (other than an Auditor General)—
(i) the Secretary of State, or
(ii) if the Secretary of State has delegated functions under section 1252 to a body whose functions include receiving the statement or notice in question, that body;
(a) in the case of a major audit (other than one conducted by an Auditor General), the Financial Reporting Council Limited;
(b) in relation to an auditor of a non-public interest company (other than an Auditor General), the relevant supervisory body.
(c) in relation to an Auditor General, the Independent Supervisor.
“Supervisory body” and “Independent Supervisor” have the same meaning as in Part 42 (statutory auditors) (see sections 1217 and 1228).
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/2006/46/section/525 (the official version)
Page: https://openlegislation.uk/companies-act-2006/section-525
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.