http://www.legislation.gov.uk/uksi/2017/1164/regulation/1/madeThe Statutory Auditors Regulations 2017enKing's Printer of Acts of Parliament2019-11-06AUDITORSINSURANCELIMITED LIABILITY PARTNERSHIPSThese Regulations implement obligations in Directive 2014/56/EU of the European Parliament and of the Council of 16 April 2014 amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts (OJ L 157, 09.06.06, p.87) and Regulation (EU) 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC (“the Audit Regulation”) (OJ L 158, 27.05.14, p.77). The amended Directive 2006/43/EC is known as “the Audit Directive”. The Audit Regulation is directly applicable, but changes have been made to domestic law to remove inconsistencies between domestic law and the Audit Regulation.PART 1Introductory1Citation and commencement1

These Regulations may be cited as the Statutory Auditors Regulations 2017.

2

Subject to paragraph (3), these Regulations come into force on 1st January 2018.

3

The following provisions of these Regulations come into force on 6th April 2018—

a

regulations 17 and 18;

b

paragraphs 21 and 22 of Schedule 1;

c

paragraphs 2(a), 4(b), 13(b) and 16(a) and (b) of Schedule 2.

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