(1) This Order may be cited as the Supervision of Accounts and Reports (Prescribed Body) and Companies (Defective Accounts and Directors' Reports) (Authorised Person) Order 2012.

(2) This Order comes into force on 2nd July 2012.

(3) In this Order -

"the 2004 Act" means the Companies (Audit, Investigation and Community Enterprise) Act 2004;

"the 2005 Order" means the Supervision of Accounts and Reports (Prescribed Body) Order 2005 [S.I. 2005/715, revoked with savings by S.I. 2007/2583.];

"the 2006 Act" means the Companies Act 2006;

"the 2007 Order" means the Supervision of Accounts and Reports (Prescribed Body) Order 2007 [S.I. 2007/2583, revoked with savings by S.I. 2008/623.];

"the 2008 Order" means the Companies (Defective Accounts and Directors' Reports) (Authorised Person) and Supervision of Accounts and Reports (Prescribed Body) Order 2008 [S.I. 2008/623.];