28. In regulation 47(2) (statement of details of parent law and other information)—
(a)in sub-paragraph (a), omit “, if applicable,”;
(b)in sub-paragraph (b), at the end insert “and”;
(c)omit sub-paragraph (c);
(d)for sub-paragraph (d) substitute—
“(d)whether those accounts have been audited in accordance with a set of generally accepted auditing standards, and if so, the name of the organisation or other body which issued those standards.”;
(e)omit sub-paragraph (e).