{
  "url": "https://openlegislation.uk/supervision-of-accounts-and-reports-prescribed-body-order-2005/article-3",
  "json_url": "https://openlegislation.uk/supervision-of-accounts-and-reports-prescribed-body-order-2005/article-3.json",
  "legislation": "uksi/2005/715",
  "legislation_title": "The Supervision of Accounts and Reports (Prescribed Body) Order 2005",
  "legislation_url": "https://openlegislation.uk/supervision-of-accounts-and-reports-prescribed-body-order-2005",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Appointment",
  "text": "The prescribed body is hereby appointed to exercise the functions mentioned in section 14(2) of the Companies (Audit, Investigations and Community Enterprise) Act 2004 in respect of any issuer of listed securities which is:\n(a) a body corporate incorporated or otherwise formed under the law of, or of a part of, the United Kingdom; or\n(b) a body corporate incorporated or otherwise formed under the law of a place outside the United Kingdom where:\n(i) any of the listed securities which that body corporate issues are in the form of shares comprised in the issued share capital of the body corporate, or securities convertible into such shares, with the exception of:\n(aa) shares in any part of the issued share capital of the body corporate which, neither in relation to dividends nor in relation to capital, carry any right to participate beyond a specified amount in a distribution; or\n(bb) securities convertible into such shares; and\n(ii) the listing of the shares or other securities referred to in sub-paragraph (i) is a primary listing under listing rules.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/715/article/3",
    "retrieved_at": "2026-10-29T05:03:45.128660+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."
}