Section 1239(5)

The regulations may impose such obligations as the Secretary of State thinks fit on— recognised supervisory bodies, any body designated by order under section 1252 (delegation of Secretary of State's functions), persons eligible for appointment as a statutory auditor, third country auditors, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . the Independent Supervisor appointed under section 1228. the competent authority

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