http://www.legislation.gov.uk/uksi/2016/649/schedule/3/paragraph/1/2016-06-17
The Statutory Auditors and Third Country Auditors Regulations 2016
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Statute Law Database
COMPANIES
AUDITORS
2024-07-30
2016-06-17
These Regulations implement obligations in Directive 2014/56/EU of the European Parliament and of the Council of 16 April 2014 amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts and Regulation (EU) 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC (“the Audit Regulation”). The amended Directive 2006/43/EC is known as “the Audit Directive”. The Audit Regulation is directly applicable, but changes have been made to domestic law to remove inconsistencies between domestic law and the Audit Regulation.
The Statutory Auditors and Third Country Auditors Regulations 2016
SCHEDULE 3Amendments to the Companies Act 2006
PART 1Introductory
1
The Act is amended as set out in Parts 2 to 5 of this Schedule.