Auditing and Assurance Standards and Guidance

Miscellaneous Auditing Documents

FRC The Audit Register Instrument

Part 1 Introduction

2. Interpretation
 In this instrument-
 "EEA auditor", "EEA competent authority", "firm", "statutory auditor" and "third country" have the same meaning as in Part 42 of the Companies Act 2006;
 "maintaining body" means the body responsible for the task mentioned in regulation 3(1)(i) of the Statutory Auditors and Third Country Auditors Regulations 2016 ("SATCAR 2016");
 "network" has the same meaning as in regulation 2 of SATCAR 2016;
 "register" means the register required to be kept under regulation 3;
 "registered person" means a person eligible for appointment as a statutory auditor whose details have been entered in the register;
 "registration body" means a body responsible for the tasks mentioned in regulation 3(1)(g) and (h) of SATCAR 2016, and the registration body of a person means the body under whose rules that person is eligible for appointment as a statutory auditor;
 "working day" means a day which is not a Saturday or a Sunday, Christmas Day, Good Friday or a bank holiday under the Banking and Financial Dealings Act 1971 in the part of the United Kingdom in which the registration body has its principal office.
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