Point in time view as at 31/12/2020.
There are currently no known outstanding effects for the The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019, Section 52.
52. In Part 12 (functions of auditors), in regulation 41 (signature of auditor's report), in the modified section 504(1)—
(a)omit paragraph (a);
(b)in paragraph (b) M1, omit “if there is no applicable standard so issued,”.
Commencement Information
I1Reg. 52 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 2
Marginal Citations
M1Subsection (1)(b)(ii) of the Companies Act 2006, as set out in regulation 41, was substituted by paragraph 15(b) of Schedule 3 to the Statutory Auditors Regulations 2017 (S.I. 2017/1164).
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
