http://www.legislation.gov.uk/uksi/2007/3494/regulation/12

The Statutory Auditors and Third Country Auditors Regulations 2007

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Statute Law Database

COMPANIES

AUDITORS

2024-05-16

Expert Participation

2016-06-17

The Regulations implement in part Directive 2006/43/EC of the European Parliament and of the Council on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC (“the Audit Directive”).