The Statutory Auditors (Amendment of Companies Act 2006 and Delegation of Functions Etc) Order 2012 (Statutory Instruments)

Enabling power: European Communities Act 1972, s. 2 (2) (a) (b) & Companies Act 2006, ss. 464 (1) (3), 504 (1) (b) (ii), 525 (1) (a) (ii), 1228 (1) (2) (6), 1231 (4), 1239, 1252 (1) (2) (b) (4) (a) (5) (6) (7) (8), 1253 (4), 1292 (1) (b) (c) (2), sch. 13, paras 7 (3), 11 (2) (3) (a). Issued: 06.07.2012. Made: 02.07.2012. Laid: -. Coming into force: 02.07.2012. Effect: 2006 c.46 amended & S.I. 1996/1975; 2005/590, 672; 2007/865, 3494; 2008/629, 1911; 2009/209, 2436; 2011/99 amended & S.I. 2007/3534; 2008/496, 651 revoked. Territorial extent & classification: E/W/S/NI. General. Supersedes draft (ISBN 97801111524404) issued 17.05.2012. EC note: Part 2 of the Order amends the 2006 Act, it re-implements obligations in Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts and makes provision for matters which arise out of or relate to these obligations