1210. Meaning of "statutory auditor" etc

(1) In this Part "statutory auditor" means - (a) a person appointed as auditor under Part 16 of this Act, (b) a person appointed as auditor under section 77 of or Schedule 11 to the Building Societies Act 1986 (c. 53), (c) a person appointed as auditor of a friendly society under section 72 of or Schedule 14 to the Friendly Societies Act 1992 [1992 c. 40.], where that society is - (i) an insurer, or (ii) an issuer whose transferable securities are admitted to trading on a UK regulated market; (d) [deleted] (e) a person appointed as auditor for the purposes of regulation 5 of the Insurance Accounts Directive (Lloyd's Syndicate and Aggregate Accounts) Regulations 2008 or appointed to report on the “aggregate accounts” within the meaning of those Regulations, (f) a person appointed as auditor of an insurance undertaking for the purposes of the Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 2008, (g) [deleted] (

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