(1) In this section -
"affiliate" in relation to an auditor, means a firm, body corporate or partnership considered under section 182(2) to be an affiliate of the auditor;
"audit committee" means the committee established under section 205B;
"audit-related work" means work required by any relevant undertaking, body or person to be done by an auditor of the relevant undertaking by virtue of his or her position as auditor of that undertaking, but does not include audit work;
"audit work" means - (a) in relation to a relevant undertaking other than a partnership referred to in Regulation 6 of the 1993 Regulations, work required to fulfil the duties imposed under section 193 of this Act on an auditor of a company, and (b) in relation to a partnership referred to in Regulation 6 of the 1993 Regulations, work required to fulfil the duties imposed under Regulation 22 of those Regulations on an auditor appointed by the partners;
"connected undertaking", in relation to a relevant und