- Deddfwriaeth Ddrafft
This is a draft item of legislation and has not yet been made as a UK Statutory Instrument. This draft has been replaced by a new draft, The Statutory Auditors and Third Country Auditors Regulations 2016 ISBN 978-0-11-114704-7
13.Power to grant exemptions from the requirements of Article 4(2) of the Audit Regulation (limit on total fees charged for non-audit services)
14.Amendment to the Partnerships (Accounts) Regulations 2008
18.Amendment of the Companies (Disclosure of Auditor Remuneration and Liability Limitation Agreements) Regulations 2008
19.Amendments to the Statutory Auditors (Amendment of Companies Act 2006 and Delegation of Functions etc) Order 2012
20.Amendment of the Statutory Auditors and Third Country Auditors Regulations 2013
21.Exclusion of large debt securities issuer from definition of “UK-traded non-EEA company”
22.Amendment of the Companies Act (Transfer of Audit Working Papers to Third Countries) Regulations 2010
3.(1) Standards must ensure that A takes all reasonable steps...
4.(1) Standards must ensure that A does not accept appointment...
5.(1) Standards must ensure that— (a) none of the persons...
6.Standards must ensure that if, during the period covered by...
8.(1) Standards must ensure that, before accepting an appointment as...
9.(1) Standards must ensure adequate provision on confidentiality in relation...
10.(1) Standards must ensure that A— (a) has appropriate policies...
12.(1) Standards must ensure that A— (a) keeps records of...
13.Standards must ensure that remuneration received or receivable by a...
14.Standards must ensure that the scope of statutory audit work...
16.(1) In relation to the audit of public interest entities,...
Amendments to the Companies Act 2006
PART 3 Amendments to Chapters 2 to 4 of Part 16 of the Companies Act 2006
4.After section 485 insert— Appointment of auditors of private company:...
7.After section 487 insert— Maximum engagement period: transitional arrangements (1) In the case of an auditor who was first...
8.After section 489 insert— Appointment of auditors of public company:...
11.After section 491 insert— Maximum engagement period: transitional arrangements (1) In the case of an auditor who was first...
12.After section 494 insert— Interpretation In this Chapter— “audit committee” means a body which performs...
22.(1) After section 511 insert— Public interest companies: application to...
PART 5 Amendments to Part 42 of the Companies Act 2006
31.After section 1223, insert— Matters to be notified to the...
33.After section 1224, insert— The competent authority’s power to call...
46.In section 1253DC, for “audit working papers” substitute “audit working...
56.In Part 2, before paragraph 6, insert— Delegation etc. of...
63.For paragraph 11 substitute— The body must have rules and practices designed to ensure...
65.For paragraphs 13 and 14 substitute— Monitoring of audits (1) The body must— (a) have adequate arrangements for enabling...
67.For paragraph 16 substitute— Independent investigation for enforcement purposes (1) The body must have rules and practices designed to...
70.After paragraph 20 insert— Supplementary: funding of arrangements (1) This paragraph applies where, under regulation 3 of the...
71.For paragraph 20A substitute— Interpretation In this Part of this Schedule— “audit reporting requirements” has...
73.(1) Schedule 11A (specified persons, descriptions, disclosures etc for the...
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Mae Memorandwm Esboniadol Drafft yn nodi datganiad byr o ddiben Offeryn Statudol Drafft ac yn rhoi gwybodaeth am ei amcan polisi a goblygiadau polisi. Eu nod yw gwneud yr Offeryn Statudol Drafft yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol, ac maent yn cyd-fynd ag unrhyw Offeryn Statudol neu Offeryn Statudol Drafft a gyflwynwyd yn fanwl gerbron y Senedd o Fehefin 2004 ymlaen.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Impact Assessments generally accompany all UK Government interventions of a regulatory nature that affect the private sector, civil society organisations and public services. They apply regardless of whether the regulation originates from a domestic or international source and can accompany primary (Acts etc) and secondary legislation (SIs). An Impact Assessment allows those with an interest in the policy area to understand:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys