# Finance Act 2009, Paragraph 16


(1) “Senior accounting officer”, in relation to a company that is not a member of a group, means the director or officer who, in the company's reasonable opinion, has overall responsibility for the company's financial accounting arrangements.
(2) “Senior accounting officer”, in relation to a company that is a member of a group, means the group director or officer who, in the company's reasonable opinion, has overall responsibility for the company's financial accounting arrangements.
(3) “Group director or officer”, in relation to a company, means a director or officer of the company or of a relevant body that is a member of the same group as the company.
(4) A person may be the senior accounting officer of more than one company.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/46/paragraph/16 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-46/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.