Sch 1 para 1
In this Schedule— “ A ” means a person appointed as a statutory auditor, “key audit partner” means— an individual who is eligible for appointment as a statutory auditor and who is designated by an audit firm for a particular audit engagement as being primarily responsible for carrying out the statutory audit on behalf of the audit firm; in the case of a group audit, any of the following— an individual who is eligible for appointment as a statutory auditor and who is designated by an audit firm as being primarily responsible for carrying out the statutory audit of the consolidated accounts of the group on behalf of the audit firm; an individual who is eligible to conduct the audit of the accounts of any material subsidiary undertaking and who is designated as being primarily responsible for that audit; or an individual who is eligible for appointment as a statutory auditor and who signs the audit report. “ relevant requirement ” has the same meaning as in regulation 5.