Auditor (England) meaning

Private actions CAT issues ruling refusing permission to appeal claim alleging competition law breaches by Faculty of Advocates Services The CAT issued its ruling in Mr Patrick McAuley v Faculty of Advocates Services Ltd, considering Mr McAuley’s request for permission to appeal the CAT’s judgment of 25 October 2025, which had struck out his claim under section 47A of the Competition Act 1998 against Faculty of Advocates Services Ltd (the defendant). The ruling also addressed Mr McAuley’s application under Rule 114(3) of the CAT Rules for corrections, together with the defendant’s bid for its expenses in the proceedings, to be taxed by the Auditor of the Court of Session (the CAT’s 2025 judgment). Mr McAuley alleges the defendant infringed the Chapter I and Chapter II prohibitions of the Competition Act 1998 by refusing to take instructions to act for him in two matters where he is appearing as a self-represented solicitor. He further claims the defendant declined to supply advocacy services and directed all advocates within the faculty...

This is a glossary of common words and expressions used in Scottish insolvency law with the nearest England and Wales insolvency law equivalent (where relevant) Absolute insolvency Meaning: When a person’s liabilities are greater than the overall worth of their assets. Nearest English equivalent: Balance sheet insolvency. Accountant in Bankruptcy (AiB) Meaning: A Scottish Government agency overseeing the regulation of personal bankruptcy (sequestration and Protected Trust Deeds) in Scotland, and able to serve as trustee in sequestrations where no insolvency practitioner is appointed. It also maintains records of corporate insolvencies in Scotland (receivership and liquidations only) but does not perform the role of Official Receiver. See Practice Note: Scotland: the Accountant in Bankruptcy. Nearest English equivalent: N/A. Accountant of Court Meaning: A court-appointed officer within Scottish Courts and Tribunals who administers funds consigned to the Accountant of Court pursuant to a Court of Session interlocutor or during liquidation proceedings. They oversee Judicial Factors or Administrators appointed by the Court to manage estates...

What is a local authority audit? External audit of local authorities is essential to the proper safeguarding of public funds. In England, this role is outsourced to accountancy firms and is governed by the Local Audit and Accountability Act 2014 (LAAA 2014). Public Sector Appointments Ltd (PSAA) (see below) awards contracts to firms on a standard five‑year basis, having let engagements for the period 2018/29–2022/23 and, most recently, for 2023/2024–2027/28. Under PSAA’s arrangements, appointments run for five years and PSAA sets the audit fees for specific bodies. Within each firm, the individual engagement lead must be accredited by the ICAEW as a Key Audit Partner. That accreditation is granted only where the individual has the necessary experience of local audit bodies and a commitment to spend the vast majority of their time on such audits. The Financial Reporting Council oversees the quality of the audit work undertaken. The scope of a local authority audit is significantly broader than that of a commercial audit. Every five years, the National Audit...

This [ Agreement OR DEED ] is entered into on [ insert day and month ] 20[ insert year ] Parties [ insert name of buyer ] [ of [ insert address ] OR trading as [ insert trading name ] of [ insert address ] OR a firm with its principal place of business at [ insert address of firm ] OR [ an LLP OR a company ] incorporated in [ insert place of incorporation, eg England and Wales ] with registered number [ insert registered number ] whose registered office is at [ insert address ] ] (the Buyer); and [ insert name of seller ] [ of [ insert address ] OR trading as [ insert trading name ] of [ insert address ] OR a firm with its principal place of business at [ insert address of firm ] OR [ an LLP OR a company ] incorporated in [ insert place of incorporation, eg England and Wales ] with...

This [ Agreement OR DEED ] is dated [ insert day and month ] 20[ insert year ] Parties [ insert name of buyer ] [ of [ insert address ] OR trading under the name [ insert trading name ] at [ insert address ] OR a firm with its principal place of business at [ insert address of firm ] OR [ an LLP OR a company ] incorporated in [ insert place of incorporation, eg England and Wales ], registered number [ insert registered number ], whose registered office is at [ insert address ] ] (the Buyer), [ insert name of seller ] [ of [ insert address ] OR trading under the name [ insert trading name ] at [ insert address ] OR a firm with its principal place of business at [ insert address of firm ] OR [ an LLP OR a company ] incorporated in [ insert place of incorporation, eg England and Wales ], registered...

This [ Agreement OR DEED ] is entered into on [ insert day and month ] 20[ insert year ] Parties [ insert name of buyer ] [ of [ insert address ] OR trading as [ insert trading name ] of [ insert address ] OR a firm with its principal place of business at [ insert address of firm ] OR [ an LLP OR a company ] incorporated in [ insert place of incorporation, eg England and Wales ] with registered number [ insert registered number ], whose registered office is at [ insert address ] ] (the Buyer); [ insert name of seller ] [ of [ insert address ] OR trading as [ insert trading name ] of [ insert address ] OR a firm with its principal place of business at [ insert address of firm ] OR [ an LLP OR a company ] incorporated in [ insert place of incorporation, eg England and Wales ] with registered...