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The Statutory Auditors and Third Country Auditors Regulations 2016

Changes over time for: SCHEDULE 5

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Regulation 17

SCHEDULE 5U.K.Amendments to other enactments

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Amendments to Part 1 of the Companies (Audit, Investigations and Community Enterprise) Act 2004U.K.

1.—(1) Part 1 of the Companies (Audit, Investigations and Community Enterprise) Act 2004 is amended as follows.

(2) In section 15D(4) (permitted disclosure of information obtained under compulsory powers)—

(a)for paragraph (aa) substitute—

“(aa)for the purposes of facilitating—

(i)the carrying out of inspections under paragraph 1 of Schedule 12 to the Companies Act 2006 (arrangements for independent monitoring of audits of UK-traded non-EEA companies); or

(ii)the carrying out of investigations under paragraph 2 of that Schedule (arrangements for independent investigations for disciplinary purposes).”;

(b)after paragraph (aa) insert—

“(ab)for the purposes of enabling the competent authority to exercise its functions under the Statutory Auditors and Third Country Auditors Regulations 2016 or under Regulation (EU) 537/2014 on specific requirements regarding statutory audit of public interest entities;”.

(3) In section 16(2) (grants to bodies concerned with accounting standards etc), after paragraph (e) insert—

“(ea)exercising the functions of the competent authority under the Statutory Auditors and Third Country Auditors Regulations 2016 and under Regulation (EU) 537/2014 on specific requirements regarding statutory audit of public interest entities;”.

Amendments to Schedule 5 to the Local Audit and Accountability Act 2014U.K.

2.—(1) The Local Audit and Accountability Act 2014 M1 is amended as follows.

(2) In Schedule 5, for paragraph 1(3), substitute—

“(3) The reference in sub-paragraph (1) to Part 42 of the Companies Act 2006—

(a)includes sections 1288, 1289, 1290 and 1292 of that Act (regulations and orders) as they apply in relation to that Part;

(b)does not include the amendments made to that Part by the Statutory Auditors and Third Country Auditors Regulations 2016.”

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