In this Chapter -
"audit committee" means a body which performs - (a) the functions referred to in - (i) rule 7.1.3 of the Disclosure Guidance and Transparency Rules sourcebook made by the Financial Conduct Authority [Sourcebooks made by the Financial Conduct Authority are available on https://www.handbook.fca.org.uk/handbook and copies of the rules referred to can be obtained from the Financial Conduct Authority, 12 Endeavour Square, London E20 1JN, where it is also available for inspection.] (audit committees and their functions) under the Financial Services and Markets Act 2000 [2000 c. 8. Part 9A was inserted by section 24(1) of the Financial Services Act 2012 (c. 21).], or (ii) rule 2.4 of the Audit Committee Part of the Rulebook made by the Prudential Regulation Authority [The Rulebook is available on http://www.prarulebook.co.uk and copies of the rules referred to can be obtained from the Prudential Regulation Authority, 20 Moorgate, London EC2R 6DA, where it is also a
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