(1) In sections 522, 523 and 524 "appropriate audit authority" means - (a) in relation to an auditor of a public interest company (other than an Auditor General) - (i) the Secretary of State, or (ii) if the Secretary of State has delegated functions under section 1252 to a body whose functions include receiving the statement or notice in question, that body; (b) in relation to an auditor of a non-public interest company (other than an Auditor General), the relevant supervisory body; (c) in relation to an Auditor General, the Independent Supervisor "Supervisory body" and "Independent Supervisor" have the same meaning as in Part 42 (statutory auditors) (see sections 1217 and 1228).
(2) [deleted]
(3) [deleted]