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The Statutory Auditors and Third Country Auditors Regulations 2017
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- UK Statutory Instruments
- 2017 No. 516
- PART 3
- Regulation 9
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9. In section 78A (interpretation of Part 6)(1), for subsection (3) substitute—
“(3) References in this Part to a friendly society to which the Audit Directive applies are to a friendly society that is—
(a)an insurance undertaking within the meaning given by Article 2.1 of Council Directive 1991/674/EEC on the annual accounts and consolidated accounts of insurance undertakings(2), or
(b)an issuer whose transferable securities are admitted to trading on a regulated market.
(4) In subsection (3)—
(a)“issuer” and “regulated market” have the same meaning as in Part 6 of the Financial Services and Markets Act 2000(3); and
(b)“transferable securities” means anything which is a transferable security for the purposes of Directive 2004/39/EC of the European Parliament and of the Council on markets in financial instruments(4).”.
(1)
Section 78A was inserted by S.I. 2005/2211, and subsection (3) was inserted by S.I. 2008/948. There are other amendments but none is relevant.
(2)
OJ No. L 374 31.12.91, p .7.
(3)
2000 c. 8. See sections 102A(6) and 103(1).
(4)
OJ No. L 145 30.04.04, p. 1.
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