Amendment of section 72 (auditors’ appointment, tenure, qualifications, etc)
This section has no associated Explanatory Memorandum
4. In section 72 (auditors’ appointment, tenure, qualifications, etc), in subsection (3)(1), for the words “to which the Audit Directive applies” substitute “subject to special requirements”.
(1)
Subsection (3) was inserted by S.I. 2017/516.