Section 1240(1)

The Secretary of State may make regulations requiring a person eligible for appointment as a statutory auditor, or a member of a specified class of such persons, to keep and make available to the public specified information, including information regarding— the person's ownership and governance, the person's internal controls with respect to the quality and independence of its audit work, the person's turnover, and the audited persons of whom the person has acted as statutory auditor.

← 1240 · All articles · 2 →

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