This Regulation lays down requirements for the carrying out of the statutory audit of [F1accounts and consolidated accounts] of public-interest entities, rules on the [F2organisation of statutory auditors and selection of persons for appointment as] statutory auditors F3... by public-interest entities to promote their independence and the avoidance of conflicts of interest and rules on the supervision of compliance by statutory auditors F3... with those requirements.
Textual Amendments
F1Words in Art. 1 substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 76(a); 2020 c. 1, Sch. 5 para. 1(1)
F2Words in Art. 1 substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 76(b); 2020 c. 1, Sch. 5 para. 1(1)
F3Words in Art. 1 omitted (31.12.2020) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 76(c); 2020 c. 1, Sch. 5 para. 1(1)