Section 1217(1)

In this Part a “supervisory body” means a body established in the United Kingdom (whether a body corporate or an unincorporated association) which maintains and enforces rules as to— which are binding on persons seeking appointment or acting as a statutory auditor . . . because they are members of that body . . . . the eligibility of persons for appointment as a statutory auditor, and the conduct of statutory audit work,

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Source: legislation.gov.uk · retrieved 2026-09-04