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Regulation 9 Functions of auditorC1C2C3C4C5C6

United Kingdom

(1)

The following provisions of the Companies Act 2006 apply to the auditor of a qualifying partnership as they apply to an auditor of a company—

(a)

section 495 (auditor's report on company's annual accounts);

F1(aa)

section 496 (auditor's report on strategic report and director's report);

(b)

section 498 (duties of auditor);

(c)

section 499 (auditor's general right to information).

(2)

The auditor of a qualifying partnership must supply the members of the qualifying partnership with such information as is necessary to enable any disclosure required by regulation 4(2) to be made.

Annotations

Textual amendments

F1

Reg. 9(1)(aa) inserted (17.6.2016) by The Statutory Auditors and Third Country Auditors Regulations 2016 (S.I. 2016/649), regs. 1(1)(a), 14(2)

Modifications

C1

Regs. 8-10 applied (E.W.S.) (1.10.2018) by The Occupational Pension Schemes (Master Trusts) Regulations 2018 (S.I. 2018/1030), regs. 1(2), 9(3)

C2

Regs. 8-10 applied (N.I.) (6.4.2022) by The Occupational Pension Schemes (Master Trusts) Regulations (Northern Ireland) 2022 (S.R. 2022/121), regs. 1, 9(3)

C3

Regs. 8-10 applied (N.I.) (3.10.2022) by The Occupational Pension Schemes (Master Trusts) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/234), regs. 1, 9(3)

C4

Regs. 8-10 applied (N.I.) (1.4.2023) by The Occupational Pension Schemes (Master Trusts) Regulations (Northern Ireland) 2023 (S.R. 2023/59), regs. 1, 9(3)

C5

Regs. 8-10 applied (N.I.) (29.9.2023) by The Occupational Pension Schemes (Master Trusts) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/148), regs. 1, 9(3)

C6

Regs. 8-10 applied (N.I.) (27.3.2024) by The Occupational Pension Schemes (Master Trusts) Regulations (Northern Ireland) 2024 (S.R. 2024/78), regs. 1, 9(3)