In sections 522, 523 and 524 "appropriate audit authority" means—
in relation to an auditor of a public interest company (other than an Auditor General)—
the Secretary of State, or
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;
in the case of a major audit (other than one conducted by an Auditor General), the Financial Reporting Council Limited;
in relation to an auditor of a non-public interest company (other than an Auditor General), the relevant supervisory body.
in relation to an Auditor General, the Independent Supervisor.
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