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Statutory Auditors (Amendment of Companies Act 2006 and Delegation of Functions etc) Order 2012 [SI 2012 No. 1741]Introductory TextPart 1 Introduction (arts. 1-3)Article 1 Citation and coming into forceArticle 2 InterpretationArticle 3 SchedulePart 2 Amendment of the Act (arts. 4-5)Article 4 Substitution for section 1225Article 5 Amendments to Schedule 10Part 3 Transfer of Functions of the Secretary of State (arts. 6-16)Article 6 The Statutory Auditors (Delegation of Functions etc) Order 2008Article 7 Transfer of functionsArticle 8 Appropriate audit authorityArticle 9 Consultation requirementArticle 10 Annual work programmeArticle 11 Requirements for recording decisionsArticle 12 Matters notified to the designated bodyArticle 13 Payment of amounts of financial penalties (less costs) by designated body to Secretary of StateArticle 14 Time limits for prosecution of offencesArticle 15 Appointment of body to issue guidance as to identifying senior statutory auditorArticle 16 Transitional ProvisionsPart 4 Appointment of the Independent Supervisor (arts. 17-21)Article 17 The Independent Supervisor Appointment Order 2007Article 18 Appointment of Independent SupervisorRequirements and provisions concerning the exercise of the supervision function (arts. 19-20).Article 19Article 20Article 21 Transitional ProvisionsPart 5 Prescription of Body to issue Accounting Standards (arts. 22-24)Article 22 The Accounting Standards (Prescribed Body) Regulations 2008Article 23 Prescribed bodyArticle 24 Transitional ProvisionsSchedule - Minor and Consequential AmendmentsSchedule, Part 1 References to Professional Oversight Board (paras. 1-3)Schedule, Part 2 References to Accounting Standards Board (paras. 4-12)SignatureExplanatory NoteExplanatory MemorandumImpact Assessment
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Version status: | Document consolidation status: Updated to reflect all known changes
Version date: 2 July 2012 - onwards

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