s 525 Meaning of “appropriate audit authority” ...
(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) — (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; (a) in the case of a major audit (other than one conducted by an Auditor General), the Financial Reporting Council Limited; (b) in relation to an auditor of a non-public interest company (other than an Auditor General) , the relevant supervisory body. (c) in relation to an Auditor General, the Independent Supervisor. “ Supervisory body ” and “ Independent Supervisor ” have the same meaning as in Part 42 (statutory auditors) (see sections 1217 and 1228 ). (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .