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The Statutory Auditors Regulations 2017

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20.  In regulation 55, in the modified version of section 1173 (minor definitions: general), at the appropriate places insert—

“the Audit Regulation” means Regulation 537/2014 of the European Parliament and of the Council on specific requirements regarding statutory audit of public interest entities(1);; and

“the competent authority” means the Financial Reporting Council Limited(2).

(1)

OJ No L 158, 27.05.14, p. 77.

(2)

A company registered in England and Wales with number 02486368.

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