PART 1Introductory

Citation and commencement1

1

These Regulations may be cited as the Statutory Auditors Regulations 2017.

2

Subject to paragraph (3), these Regulations come into force on 1st January 2018.

3

The following provisions of these Regulations come into force on 6th April 2018—

a

regulations 17 and 18;

b

paragraphs 21 and 22 of Schedule 1;

c

paragraphs 2(a), 4(b), 13(b) and 16(a) and (b) of Schedule 2.