- Deddfwriaeth Ddrafft
This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 No. 177
80. In Article 5 (prohibition of the provision of non-audit services)—
(a)in paragraph 1, in the first subparagraph—
(i)omit “or an audit firm”;
(ii)omit “or the audit firm”;
(iii)for “audited entity” substitute “audited person”;
(iv)after “parent undertaking” insert “(incorporated or formed in any part of the United Kingdom)”;
(v)for “controlled undertakings” substitute “subsidiary undertakings”;
(vi)omit “within the Union”;
(vii)in point (a), for “period audited” substitute “financial year of the accounts to be audited”;
(viii)in point (b), for “the period referred to in point (a)” substitute “that period”;
(b)in paragraph 1, in the second subparagraph—
(i)in point (a)(iv), omit “or the audit firm”;
(ii)in point (a)(v), omit “or the audit firm”;
(iii)in point (b), for “audited entity” substitute “audited person”;
(iv)in point (c), for “financial statements” substitute “accounts”;
(v)in point (g)(ii), for “audited entity” substitute “audited person”;
(vi)in point (h), for “audited entity’s” substitute “audited person’s”;
(vii)in point (i)—
(aa)for “audited entity” in both places substitute “audited person”;
(bb)for “financial statements” substitute “accounts”;
(viii)in point (j), for “audited entity” substitute “audited person”;
(ix)in point (k)(i), for “financial statements” substitute “the accounts”;
(c)omit paragraph 2;
(d)in paragraph 4, in the first subparagraph—
(i)omit “or an audit firm”;
(ii)omit “or the audit firm”;
(iii)for “audited entity” substitute “audited person”;
(iv)after “parent undertaking” insert “(incorporated or formed in any part of the United Kingdom)”;
(v)for “controlled undertakings” substitute “subsidiary undertakings”;
(vi)for “Article 22b of Directive 2006/43/EC” substitute “paragraph 8 of Schedule 1 to the Statutory Auditors and Third Country Auditors Regulations 2016”;
(e)in paragraph 4, omit the second subparagraph;
(f)omit paragraph 5.
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
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