1261 Minor definitions
Companies Act 2006 (2006 c 46) | Legislation

1261  Minor definitions

(1)     In this Part, unless a contrary intention appears—

“address” means—

(a)     in relation to an individual, his usual residential or business address;

(b)     in relation to a firm, its registered or principal office in the United Kingdom;

...

[“the Audit Regulation” means Regulation 537/2014 of the European Parliament and of the Council on specific requirements regarding statutory audit of public interest entities;]

...

[“audit working papers and investigation reports” means—

(a)     any documents which are or have been held by a statutory auditor. . . or a third country auditor and which are related to the conduct of an audit conducted by that auditor;

(b)     any report of an inspection of the conduct of an audit by a statutory auditor. . . or a third country auditor, or

(c)     any report of an investigation into the conduct of a statutory auditor. . . or a third country auditor;]

“company” means any company or other body the accounts of which

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Novation—why and how to novate a contract

Novation—why and how to novate a contractThere may be times when, rather than assigning the benefit of an agreement to a third party, the original parties wish instead to end their obligations to each other under that agreement and, in effect, recreate it, with the third party stepping into the

LEXISNEXIS

Grounds of appeal—introducing new evidence

Grounds of appeal—introducing new evidenceCoronavirus (COVID-19): The guidance detailing normal practice set out in this Practice Note may be affected by measures concerning process and procedure in the civil courts that have been introduced as a result of the coronavirus (COVID-19) pandemic. The

LEXISNEXIS

Financial Conduct Authority—Principles for Businesses (PRIN)

Financial Conduct Authority—Principles for Businesses (PRIN)This Practice Note explains the Principles for Businesses (PRIN) set down by the Financial Conduct Authority (FCA). The Principles form part of the FCA’s High Level Standards set out in the FCA’s Handbook. The Principles are a general

LEXISNEXIS

The Standard Provisions of the Society of Trust and Estate Practitioners (STEP)

The Standard Provisions of the Society of Trust and Estate Practitioners (STEP)FORTHCOMING CHANGE: The Society of Trust and Estate Practitioners (STEP) is currently reviewing and revising the STEP Standard provisions and intends to release the 3rd edition later in 2021.Trustees' powersAs trusts can