The Supervision of Accounts and Reports (Prescribed Body) and Companies (Defective Accounts and Reports) (Authorised Person) Order 2021
This Order appoints and authorises the Financial Reporting Council Limited (“the FRC”) for certain purposes under the Companies (Audit, Investigations and Community Enterprise) Act 2004 (“the 2004 Act”) and the Companies Act 2006 (“the 2006 Act”). It also applies an exemption of liability to the FRC under s18A of the 2004 Act. The Order applies to the whole of the United Kingdom.