UK Statutory Instrument 1991 United Kingdom

The Companies Act 1989 (Register of Auditors and Information about Audit Firms) Regulations 1991

At a glance

What's here

7 compliance obligations

Who this Act binds

Plus 7 non-business duties on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

s.002

– (1) The recognised supervisory bodies, or, if there is...

Other duties (1) — Crown / regulator
  • Recognised supervisory bodies must keep a register of eligible auditors Statutory regulator
s.003

Obligations of recognised supervisory bodies with respect to maintenance of register

Other duties (1) — Crown / regulator
  • Regulatory bodies must keep the company auditors' register accurate and up to date Statutory regulator
s.004

A recognised supervisory body shall, in accordance with these Regulations,...

Other duties (1) — Crown / regulator
  • Recognised supervisory bodies must maintain and publish registers of audit firm personnel Statutory regulator
s.005

Place of keeping and inspection of register

Other duties (1) — Crown / regulator
  • Recognised supervisory bodies must keep auditor register open for public inspection Statutory regulator
s.006

Inspection of information kept under regulation 4

Other duties (1) — Crown / regulator
  • Recognised supervisory bodies must make auditor information available for public inspection Statutory regulator
s.007

Copies of entries on register

Other duties (1) — Crown / regulator
  • Recognised supervisory bodies must provide certified copies of register entries on request Statutory regulator
s.008

Copies of information kept under regulation 4

Other duties (1) — Crown / regulator
  • Provide copies of auditor register information on request Statutory regulator
Browse 2 other sections — procedural / definitional / commencement
s.001

Citation, commencement and interpretation

s.002

In these Regulations, unless the context otherwise requires– “the Act”...

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