<num>TITLE I</num><heading>SUBJECT MATTER, SCOPE AND DEFINITIONS</heading><article eId="article-2" uk:target="true"><num>Article 2</num><heading>Scope</heading><paragraph eId="article-2-1"><num>1.</num><intro>This Regulation shall apply to the following:</intro><level class="para1" eId="article-2-1-a"><num>(a)</num><content>statutory auditors <noteRef href="#key-a7599ed7ef94c24ae454c62570caaa2c" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>... carrying out statutory audits of public-interest entities;</content></level><level class="para1" eId="article-2-1-b"><num>(b)</num><content>public-interest entities.</content></level></paragraph><paragraph eId="article-2-2"><num><ins class="substitution first" ukl:ChangeId="key-03598b5dc0d294cc98b5ed42e5707856-1688552697840" ukl:CommentaryRef="key-03598b5dc0d294cc98b5ed42e5707856"><noteRef uk:name="commentary" href="#key-03598b5dc0d294cc98b5ed42e5707856" class="commentary"/>2.</ins></num><intro><ins class="substitution" ukl:ChangeId="key-03598b5dc0d294cc98b5ed42e5707856-1688552697840" ukl:CommentaryRef="key-03598b5dc0d294cc98b5ed42e5707856">This Regulation shall apply without prejudice to—</ins></intro><level class="para1" eId="article-2-2-a"><num><ins class="substitution" ukl:ChangeId="key-03598b5dc0d294cc98b5ed42e5707856-1688552697840" ukl:CommentaryRef="key-03598b5dc0d294cc98b5ed42e5707856">(a)</ins></num><content><ins class="substitution" ukl:ChangeId="key-03598b5dc0d294cc98b5ed42e5707856-1688552697840" ukl:CommentaryRef="key-03598b5dc0d294cc98b5ed42e5707856">Part 16 of the Companies Act 2006 and any corresponding provision in Part 6 of the Friendly Societies Act 1992 and Part 8 of the Building Societies Act 1986,</ins></content></level><level class="para1" eId="article-2-2-b"><num><ins class="substitution" ukl:ChangeId="key-03598b5dc0d294cc98b5ed42e5707856-1688552697840" ukl:CommentaryRef="key-03598b5dc0d294cc98b5ed42e5707856">(b)</ins></num><content><ins class="substitution" ukl:ChangeId="key-03598b5dc0d294cc98b5ed42e5707856-1688552697840" ukl:CommentaryRef="key-03598b5dc0d294cc98b5ed42e5707856">Part 42 of the Companies Act 2006,</ins></content></level><level class="para1" eId="article-2-2-c"><num><ins class="substitution" ukl:ChangeId="key-03598b5dc0d294cc98b5ed42e5707856-1688552697840" ukl:CommentaryRef="key-03598b5dc0d294cc98b5ed42e5707856">(c)</ins></num><content><ins class="substitution" ukl:ChangeId="key-03598b5dc0d294cc98b5ed42e5707856-1688552697840" ukl:CommentaryRef="key-03598b5dc0d294cc98b5ed42e5707856">any subordinate legislation made under legislation in subparagraphs (a) or (b), and</ins></content></level><level class="para1" eId="article-2-2-d"><num><ins class="substitution" ukl:ChangeId="key-03598b5dc0d294cc98b5ed42e5707856-1688552697840" ukl:CommentaryRef="key-03598b5dc0d294cc98b5ed42e5707856">(d)</ins></num><content><ins class="substitution last" ukl:ChangeId="key-03598b5dc0d294cc98b5ed42e5707856-1688552697840" ukl:CommentaryRef="key-03598b5dc0d294cc98b5ed42e5707856">the Statutory Auditors and Third Country Auditors Regulations 2016.</ins></content></level></paragraph><paragraph eId="article-2-3"><num><noteRef href="#key-a1eea1ce7b90b57b34fe59269ee23dd2" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>3.</num><content>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</content></paragraph><paragraph eId="article-2-4"><num><noteRef href="#key-a1eea1ce7b90b57b34fe59269ee23dd2" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>4.</num><content>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</content></paragraph><paragraph eId="article-2-5"><num><noteRef href="#key-a1eea1ce7b90b57b34fe59269ee23dd2" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>5.</num><content>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</content></paragraph></article>

Words in Art. 2(1)(a) 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, 77(a); 2020 c. 1, Sch. 5 para. 1(1)

Art. 2(2) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 77(b); 2020 c. 1, Sch. 5 para. 1(1)

Art. 2(3)(4)(5) 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, 77(c); 2020 c. 1, Sch. 5 para. 1(1)

http://www.legislation.gov.uk/eur/2014/537/article/2Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC (Text with EEA relevance)Regulation (EU) No 537/2014 of the European Parliament and of the CouncilRegulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC (Text with EEA relevance)King's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02014R0537-20140616texttext/xmlen2025-06-18Expert Participation2025-05-11Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC (Text with EEA relevance)Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC Text with EEA relevanceArt. 21(b)The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019reg. 96(c)(ii)reg. 2Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC (Text with EEA relevance)Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC Text with EEA relevanceArt. 21(c)The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019reg. 96(c)(iii)(aa)reg. 2Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC (Text with EEA relevance)Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC Text with EEA relevanceArt. 21(c)The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019reg. 96(c)(iii)(bb)reg. 2Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC (Text with EEA relevance)Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC Text with EEA relevanceArt. 21(c)The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019reg. 96(c)(iii)(cc)reg. 2Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC (Text with EEA relevance)Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC Text with EEA relevanceArt. 21(d)The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019reg. 96(c)(iv)reg. 2<num>TITLE I</num><heading>SUBJECT MATTER, SCOPE AND DEFINITIONS</heading><article eId="article-2" uk:target="true"><num>Article 2</num><heading>Scope</heading><paragraph eId="article-2-1"><num>1.</num><intro>This Regulation shall apply to the following:</intro><level class="para1" eId="article-2-1-a"><num>(a)</num><content>statutory auditors <noteRef href="#key-a7599ed7ef94c24ae454c62570caaa2c" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>... carrying out statutory audits of public-interest entities;</content></level><level class="para1" eId="article-2-1-b"><num>(b)</num><content>public-interest entities.</content></level></paragraph><paragraph eId="article-2-2"><num><ins class="substitution first" ukl:ChangeId="key-03598b5dc0d294cc98b5ed42e5707856-1688552697840" ukl:CommentaryRef="key-03598b5dc0d294cc98b5ed42e5707856"><noteRef uk:name="commentary" href="#key-03598b5dc0d294cc98b5ed42e5707856" class="commentary"/>2.</ins></num><intro><ins class="substitution" ukl:ChangeId="key-03598b5dc0d294cc98b5ed42e5707856-1688552697840" ukl:CommentaryRef="key-03598b5dc0d294cc98b5ed42e5707856">This Regulation shall apply without prejudice to—</ins></intro><level class="para1" eId="article-2-2-a"><num><ins class="substitution" ukl:ChangeId="key-03598b5dc0d294cc98b5ed42e5707856-1688552697840" ukl:CommentaryRef="key-03598b5dc0d294cc98b5ed42e5707856">(a)</ins></num><content><ins class="substitution" ukl:ChangeId="key-03598b5dc0d294cc98b5ed42e5707856-1688552697840" ukl:CommentaryRef="key-03598b5dc0d294cc98b5ed42e5707856">Part 16 of the Companies Act 2006 and any corresponding provision in Part 6 of the Friendly Societies Act 1992 and Part 8 of the Building Societies Act 1986,</ins></content></level><level class="para1" eId="article-2-2-b"><num><ins class="substitution" ukl:ChangeId="key-03598b5dc0d294cc98b5ed42e5707856-1688552697840" ukl:CommentaryRef="key-03598b5dc0d294cc98b5ed42e5707856">(b)</ins></num><content><ins class="substitution" ukl:ChangeId="key-03598b5dc0d294cc98b5ed42e5707856-1688552697840" ukl:CommentaryRef="key-03598b5dc0d294cc98b5ed42e5707856">Part 42 of the Companies Act 2006,</ins></content></level><level class="para1" eId="article-2-2-c"><num><ins class="substitution" ukl:ChangeId="key-03598b5dc0d294cc98b5ed42e5707856-1688552697840" ukl:CommentaryRef="key-03598b5dc0d294cc98b5ed42e5707856">(c)</ins></num><content><ins class="substitution" ukl:ChangeId="key-03598b5dc0d294cc98b5ed42e5707856-1688552697840" ukl:CommentaryRef="key-03598b5dc0d294cc98b5ed42e5707856">any subordinate legislation made under legislation in subparagraphs (a) or (b), and</ins></content></level><level class="para1" eId="article-2-2-d"><num><ins class="substitution" ukl:ChangeId="key-03598b5dc0d294cc98b5ed42e5707856-1688552697840" ukl:CommentaryRef="key-03598b5dc0d294cc98b5ed42e5707856">(d)</ins></num><content><ins class="substitution last" ukl:ChangeId="key-03598b5dc0d294cc98b5ed42e5707856-1688552697840" ukl:CommentaryRef="key-03598b5dc0d294cc98b5ed42e5707856">the Statutory Auditors and Third Country Auditors Regulations 2016.</ins></content></level></paragraph><paragraph eId="article-2-3"><num><noteRef href="#key-a1eea1ce7b90b57b34fe59269ee23dd2" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>3.</num><content>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</content></paragraph><paragraph eId="article-2-4"><num><noteRef href="#key-a1eea1ce7b90b57b34fe59269ee23dd2" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>4.</num><content>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</content></paragraph><paragraph eId="article-2-5"><num><noteRef href="#key-a1eea1ce7b90b57b34fe59269ee23dd2" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>5.</num><content>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</content></paragraph></article>