The senior statutory auditor means the individual identified by the firm as senior statutory auditor in relation to the audit in accordance with—
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
... any relevant guidance issued by—
the Secretary of State, or
a body appointed by order of the Secretary of State.
The person identified as senior statutory auditor must be eligible for appointment as auditor of the company in question (see Chapter 2 of Part 42 of this Act).
The senior statutory auditor is not, by reason of being named or identified as senior statutory auditor or by reason of his having signed the auditor's report, subject to any civil liability to which he would not otherwise be subject.
An order appointing a body for the purpose of subsection (1)(b)(ii) is subject to negative resolution procedure.