Regulation 8 Submission of auditor’s certificate
Subject to paragraph (2) QCA may at any time make a request to an awarding body that the awarding body provide an auditor’s certificate in respect of all the levy returns submitted since the previous request made under this paragraph (or, in the case of the first request under this paragraph, since 28th March 2002).
The first request under paragraph (1) may not be made before 28th March 2003 and no subsequent request may be made under paragraph (1) until after the expiry of one year from the previous request.
Where a request has been made under paragraph (1) the awarding body shall submit the auditor’s certificate to QCA within 90 days of the date of the request.
In these Regulations an “auditor’s certificate” means a certificate given—
by the auditors of the awarding body appointed pursuant to any statutory provision applying to the awarding body in question requiring an audit of the awarding body’s accounts, or
by any other person other than—
an officer or employee of the awarding body,
a partner or employee of such a person, or of a partnership of which such a person is a partner,
who is eligible by virtue of section 25 of the Companies Act 1989f1 for appointment as a company auditor,
-
stating that, in the opinion of the person giving the certificate, the levy returns referred to in the request under paragraph (1) give a true and fair statement of the number of leviable awards made in the accounting period to which each return relates.
Annotations
Footnotes
- f1