2013 No. 1672
The Statutory Auditors and Third Country Auditors Regulations 2013
Made
Laid before Parliament
Coming into force in accordance with regulations 2 and 3
The Secretary of State is a Minister designated M1 for the purposes of section 2(2) of the European Communities Act 1972 M2 (“the 1972 Act”) in relation to auditors and the audit of accounts.
The Secretary of State, in exercise of the powers conferred by section 2(2) of the 1972 Act, and by sections 1239(1)(b), (2)(a) and (f), (5)(d) and (6)(a), 1246(1) and 1292(1) of the Companies Act 2006 M3, makes the following Regulations.
1972 c.68. Section 2(2) was amended by section 27 of the Legislative and Regulatory Reform Act 2006 (c.51) and by Part 1 of the Schedule to the European Union (Amendment) Act 2008 (c.7).
2006 c.46. Section 1239(2) was amended by S.I. 2007/3494, regulation 30.
S.I. 2007/1679.