Corporate report: Independent Supervisor on Auditors General report 2021 to 2022

The Report of the Independent Supervisor is presented to Parliament pursuant to sections 1229(5A) and 1231(1) of the Companies Act 2006. The Report of the Independent Supervisor is also presented, pursuant to section 1231(2), to:

Ordered by the House of Commons to be printed on 21 November 2022

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1.1 The Statutory Auditors (Amendment of Companies Act 2006 and Delegation of Functions etc.) Order 2012 [footnote 1] appoints the Financial Reporting Council (FRC) as the Independent Supervisor of Auditors General, which includes the Comptroller and Auditor General (C&AG) and the Auditors General of Scotland and Wales and the Comptroller and Auditor General for Northern Ireland, in respect of their work as statutory auditors of companies under the Companies Act 2006 (the ‘Companies Act’, or ‘the Act’).