1608. (1) In this Chapter, "group auditor" means the statutory auditor appointed for the purposes of carrying out the assurance of consolidated sustainability reporting of an applicable holding company.

(2) A reference in this Chapter to a statutory auditor or statutory audit firm is a reference to a statutory auditor or statutory audit firm that is –

(a) approved in accordance with Chapter 5 to carry out the assurance of sustainability reporting, or

(b) registered in accordance with section 1633 to carry out the assurance of sustainability reporting.]