http://www.legislation.gov.uk/uksi/2016/649/schedule/3/paragraph/38

The Statutory Auditors and Third Country Auditors Regulations 2016

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Statute Law Database

COMPANIES

AUDITORS

2024-05-16

Expert Participation

2020-12-31

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.