154 Regulations relating to audits and examinations

Regulations relating to audits and examinations

154  Regulations relating to audits and examinations

(1)     The [Secretary of State] may by regulations make provision—

(a)     specifying one or more bodies for the purposes of section 144(2)(b);

[(aa)     specifying one or more bodies for the purposes of section 149(2)(c);]

(b)     with respect to the duties of an auditor carrying out an audit of individual or group accounts, including provision with respect to the making by the auditor of a report on—

(i)     the statement of accounts prepared for the financial year in question under section 132(1),

(ii)     the account and statement so prepared under section 133,

(iii)     the accounts so prepared under section

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