(1)Schedule 5 (eligibility and regulation of local auditors) has effect.
(2)The Secretary of State may by regulations amend that Schedule if the Secretary of State considers it is appropriate to do so as a result of amendments made to Part 42 of the Companies Act 2006.
Commencement Information
I1S. 18 in force at 16.12.2014 in so far as not already in force by S.I. 2014/3319, art. 2(e)