The Supervision of Accounts and Reports (Prescribed Body) Order 2005
This Order appoints the Financial Reporting Review Panel established under The Financial Reporting Review Panel Limited to exercise the functions mentioned in section 14(2) of the Companies (Audit, Investigations and Community Enterprise) Act 2004. These functions are the keeping under review of certain periodic accounts and reports produced by issuers of listed securities and informing the Financial Services Authority of any conclusions the Panel reaches. In addition as a result of its appointment the Panel may, under s245F of the Companies Act 1985 as applied by section 15 of the Companies (Audit, Investigations and Community Enterprise) Act 2004, require certain persons to produce documents or provide the Panel with information and explanations.