TITLE I U.K. SUBJECT MATTER, SCOPE AND DEFINITIONS

Article 2 U.K. Scope

1. This Regulation shall apply to the following:

(a) statutory auditors F1 ... carrying out statutory audits of public-interest entities;

(b) public-interest entities.

[F2 2. This Regulation shall apply without prejudice to—

(a) 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,

(b) Part 42 of the Companies Act 2006,

(c) any subordinate legislation made under legislation in subparagraphs (a) or (b), and

(d) the Statutory Auditors and Third Country Auditors Regulations 2016.]

F3 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 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)

F2 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)

F3 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)