Section 525 | Meaning of “appropriate audit authority” ... ^F1F2

(1)In sections 522, 523 and 524 “appropriate audit authority” means—

(a)in relation to an auditor of a public interest company (other than an Auditor General)—^F3

(i)the Secretary of State, or

(ii)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;^F4

(a)in the case of a major audit (other than one conducted by an Auditor General), the Financial Reporting Council Limited;^F5

(b)in relation to an auditor of a non-public interest company (other than an Auditor General), the relevant supervisory body.^F6

(c)in relation to an Auditor General, the Independent Supervisor.^F7F8

(2)Repealed^F9

(3)Repealed^F9