Cases where exemption from audit not available
5.—(1) Article 257B(1) of the 1986 Order (cases where exemption from audit not available)(1) is amended as follows.
(2) For sub-paragraph (b) substitute—
“(b)it was an authorised insurance company, a banking company, an e-money issuer, an ISD investment firm or a UCITS management company,”.
(3) Omit sub-paragraph (d).
(1)
Article 257B was inserted by regulation 2 of S.R 1995 No. 128, amended by regulation 9 of S.R. 1997 No. 314, regulation 3 of S.R. 1997 No. 500, regulation 4 of S.R. 2001 No. 153, article 4 of S.I 2001/1283, article 54 of S.I. 2001/3649, regulation 5 of S.R. 2004 No.190 and regulation 15 of S.R. 2006 No.137