"auditor" means a person appointed as auditor under Part 15 of the Companies Regulations and the expressions "audit" and "audit work" are to be construed accordingly;

"Companies Regulations" means the Companies Regulations 2015;

"company" has the meaning given to it in the Companies Regulations;

"recognised professional body" has the meaning given to it by section 1032; and

"working day" has the meaning given to it by section 1028.