UK Statutory Instrument
2008
United Kingdom
The Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 2008
At a glance
What's here
2 compliance obligations
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.
Schedules
Browse 31 other Schedules — structural / supplementary
After section 93 insert— Prevention by members of automatic re-appointment...
In section 97 (remuneration of qualified auditors)—
In section 98 (group accounts), omit all subsections other than...
Omit sections 99 to 101 (exceptions to section 98 and...
In section 102 (interpretation of Part 7)—
In section 127 (general offences)— (a) subsection (1) were omitted;...
Omit sections 79 (duty to prepare revenue accounts) and 80...
For section 82 (restrictions on publication of accounts and balance...
Omit sections 83 to 88 (matters relating to appointment of...
In section 89 (annual returns)— (a) in subsection (2)(a), for...
In section 90 (duty to provide copy of annual return...
For section 91 (meaning of “qualified auditor”) substitute— Meaning of...
Omit section 92 (persons ineligible for appointment as auditors etc...
In section 93 (re-appointment and removal of qualified auditors)—
In its application to registered societies that are insurance undertakings...
Sections 43A to 43C (reporting accountant procedure) do not apply....
In section 44 (remuneration of auditors) , the following do...
In section 45 (group accounts)— (a) subsections (1) to (5)...
Section 46 (exemption from requirements in respect of group accounts)...
Section 47 (meaning of “subsidiary”) does not apply.
In section 48 (annual returns) — (a) for subsection (1A),...
In section 101 (interpretation)— (a) insert at the appropriate place—...
Section 37 (general provisions as to accounts and balance sheets...
In section 37A (publication of accounts and balance sheets of...
Sections 38 and 38A (appointment of auditors) do not apply....
In section 39 (re-appointment and removal of auditors) —
After section 39, insert— Prevention by members of automatic re-appointment...
For section 41 (qualified auditors) substitute— Qualified auditors References in this Act to a qualified auditor, in relation...
Section 42 (restrictions on appointment of auditors) does not apply....
In section 43 (auditors' report and rights), only subsection (5)...
Duty of auditor to notify appropriate audit authority
- Notify audit authority when you resign as insurance auditor
Duty of insurance undertaking to notify appropriate audit authority
- Notify audit authority when auditor leaves before term ends
Browse 17 other sections — procedural / definitional / commencement
Citation, commencement and application
Interpretation
Preparation of accounts by insurance undertakings
Publication of accounts
Penalties for non-compliance (accounts)
Appointment of auditors
Functions of auditor
Signature of auditor's report
Offences in connection with auditor’s report and guidance
Removal of auditors on improper grounds
Application to court to remove auditor from office
Penalties for non-compliance (notification of appropriate audit authority)
Summary proceedings: venue and time limit
Registered societies
Consequential amendments
Revocation
Review
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