Companies Citation, coming into force and interpretation 1 1 This Order may be cited as the Supervision of Accounts and Reports (Prescribed Body) and Companies (Defective Accounts and Directors' Reports) (Authorised Person) Order 2012. 2 This Order comes into force on 2nd July 2012. 3 In this Order— “ the 2004 Act ” means the Companies (Audit, Investigation and Community Enterprise) Act 2004; “ the 2005 Order ” means the Supervision of Accounts and Reports (Prescribed Body) Order 2005 ; “ the 2006 Act ” means the Companies Act 2006; “ the 2007 Order ” means the Supervision of Accounts and Reports (Prescribed Body) Order 2007 ; “ the 2008 Order ” means the Companies (Defective Accounts and Directors' Reports) (Authorised Person) and Supervision of Accounts and Reports (Prescribed Body) Order 2008 ; “ the 2008 Regulations ” means the Limited Liability Partnerships (Accounts and Audits)(Application of Companies Act 2006) Regulations 2008 ; “ coming into force ” means the coming into force of this Order; “ the Conduct Committee ” means the body of that name established under the articles of association of The Financial Reporting Council Limited; “ DGTR sourcebook ” means the Disclosure Guidance and Transparency Rules sourcebook made by the Financial Conduct Authority under the Financial Services and Markets Act 2000 , as it has effect on IP completion day; “ LLPs ” means limited liability partnerships; “ UK regulated market ” has the meaning given in Article 2.1.13A of Regulation (EU) No. 600/2014 of the European Parliament and of the Council of 15 May 2014 and amending Regulation (EU) No. 648/2012. ... ... Appointment in relation to issuers 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Appointment in relation to accounts 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Authorisation 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decision recording etc requirements 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendments to categories of permitted disclosure 6 1 After section 15D(4)(a) of the 2004 Act insert— aa for the purpose of facilitating the carrying out of inspections under any of the following— i paragraph 23 of Schedule 10 to the Companies Act 2006 (arrangements for independent monitoring of audits of listed companies and other major bodies); ii paragraph 23A of that Schedule to that Act (arrangements for independent monitoring of third country audits); and iii paragraph 1 of Schedule 12 to that Act (arrangements for independent monitoring of audits of UK-traded non-EEA companies); . 2 After section 461(4)(a) of the 2006 Act insert— aa for the purpose of facilitating the carrying out of inspections under paragraph 23 of Schedule 10 (arrangements for independent monitoring of audits of listed companies and other major bodies); . Application, revocations and transitional provisions 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Consequential amendments 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Norman Lamb Parliamentary Under Secretary of State for Employment Relations, Consumer and Postal Affairs Department Business, Innovation and Skills