(1) The Secretary of State may by order (an "authorisation order") authorise for the purposes of section 456 any person appearing to him -
(a) to have an interest in, and to have satisfactory procedures directed to securing, compliance by companies with the requirements of this Act relating to accounts, strategic reports and directors' reports,
(b) to have satisfactory procedures for receiving and investigating complaints about companies' annual accounts, strategic reports and directors' reports, and
(c) otherwise to be a fit and proper person to be authorised.
(2) A person may be authorised generally or in respect of particular classes of case, and different persons may be authorised in respect of different classes of case.
(3) The Secretary of State may refuse to authorise a person if he considers that his authorisation is unnecessary having regard to the fact that there are one or more other persons who have been or are likely to be authorised.
(4) If the authorised person is an uni
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