Point in time view as at 22/02/2019.
There are currently no known outstanding effects for the The Statutory Auditors and Third Country Auditors Regulations 2016, PART 3.
[F112.—(1) This regulation applies to any term in a contract which, in relation to the conduct of a statutory audit of an audited person other than a person which is a public interest entity, provides for the restriction of the audited person’s choice of statutory auditor to certain categories or lists of statutory auditors.
(2) A term to which this regulation applies has no effect.]
Textual Amendments
F1Reg. 12 substituted (1.5.2017) by The Statutory Auditors and Third Country Auditors Regulations 2017 (S.I. 2017/516), regs. 1(2), 14(3)
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