Section 525(1)

In sections 522, 523 and 524 “appropriate audit authority” means— in relation to an auditor of a public interest company (other than an Auditor General)— the Secretary of State, or if the Secretary of State has delegated functions under section 1252 to a body whose functions include receiving the statement or notice in question, that body; in the case of a major audit (other than one conducted by an Auditor General), the Financial Reporting Council Limited; in relation to an auditor of a non-public interest company (other than an Auditor General), the relevant supervisory body. in relation to an Auditor General, the Independent Supervisor.

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