# The Unregistered Companies Regulations 2009, Regulation 6: Application of provisions relating to statutory auditors


For the purposes of section 1210(1)(h) of the Companies Act 2006 (meaning of “statutory auditor”)—
(a) an unregistered company is a prescribed person, and
(b) Part 16 of that Act (audit) as applied to unregistered companies by these Regulations is a prescribed enactment.
(and accordingly a person appointed as auditor of an unregistered company under Part 16 of that Act as so applied is a statutory auditor).

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Source: https://www.legislation.gov.uk/uksi/2009/2436/regulation/6 (the official version)
Page: https://openlegislation.uk/unregistered-companies-regulations-2009/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.