For the purposes of section 1210(1)(h) of the Companies Act 2006 (meaning of "statutory auditor") -

(a) an unregistered company is a prescribed person, and

(b) Part 16 of that Act (audit) as applied to unregistered companies by these Regulations is a prescribed enactment.

(and accordingly a person appointed as auditor of an unregistered company under Part 16 of that Act as so applied is a statutory auditor).