- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
59. In regulation 6 (register of third country auditors)—
(a)in paragraph (2)(e), after “EEA competent authority” insert “under Article 45(1) of the Audit Directive”;
(b)in paragraph (2)(f)—
(i)for “any body which” substitute “each third country competent authority that”;
(ii)after “law of a third country” insert “and the registration number (if any) which each one has allocated to the individual”;
(c)in paragraph (3)(b), for “UK-traded non-EEA companies” substitute “UK-traded third country companies”;
(d)in paragraph (3)(h)—
(i)for “UK-traded non-EEA companies” substitute “UK-traded third country companies”;
(ii)after “registration number” insert “(if any)”;
(iii)for “body” substitute “third country competent authority or other body”;
(e)in paragraph (3)(j), after “EEA competent authority” insert “under Article 45(1) of the Audit Directive”;
(f)in paragraph (3)(k)—
(i)for “any body which” substitute “each third country competent authority that”;
(ii)after “law of a third country” insert “and the registration number (if any) which each one has allocated to the firm”;
(g)for paragraph (7) substitute—
“(7) In this regulation—
“Audit Directive” means Directive 2006/43/EC of the European Parliament and of the Council on statutory audits of annual accounts and consolidated accounts;
“EEA competent authority” means a competent authority within the meaning of Article 2(10) of the Audit Directive of an EEA State;
“network” means an association of persons other than a firm co-operating in audit work by way of—
profit sharing,
cost sharing,
common ownership, control or management,
common quality control policies and procedures,
common business strategy, or
use of a common brand name.
(8) For the purposes of this regulation, Gibraltar is to be treated as if it were an EEA State and subject to the Audit Directive.”.
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’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Mae Memoranda Esboniadol yn nodi datganiad byr o ddiben Offeryn Statudol ac yn rhoi gwybodaeth am ei amcan polisi a goblygiadau polisi. Maent yn ceisio gwneud yr Offeryn Statudol yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol, ac maent yn cyd-fynd ag unrhyw Offeryn Statudol neu Offeryn Statudol Drafft a gyflwynwyd ger bron y Senedd o Fehefin 2004 ymlaen.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys