The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 No. 177

PART 2 U.K. Amendment of primary legislation

CHAPTER 4 U.K. Amendment of other primary legislation

40.  In paragraph 5(5)(b) (the maximum engagement period) of Schedule 14A (appointment and removal of auditors: societies to which audit directive applies) M1 , after “Audit Regulation” insert “as it had effect immediately before [F1 IP completion day]”.

Textual Amendments

F1 Words in reg. 40 substituted (31.12.2020 immediately before IP completion day) by The Companies and Statutory Auditors etc. (Consequential Amendments) (EU Exit) Regulations 2020 (S.I. 2020/523), regs. 1(2), 14(j)

Commencement Information

I1 Reg. 40 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 2

Marginal Citations

M1 Schedule 14A was inserted by regulation 11 of S.I. 2017/516.