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The Statutory Auditors and Third Country Auditors (Amendment) Regulations 2008

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2.—(1) The Statutory Auditors and Third Country Auditors Regulations 2007(1) are amended as follows.

(2) For regulation 1(3) substitute—

(3) Regulations 32, 33 and 40(2)(b) to (d) come into force on 29th June 2008..

(3) Omit regulation 7(2).

(4) For regulation 15(2) substitute—

(2) Sections 1253D and 1253E of the Companies Act 2006 only apply to working papers for audits conducted by auditors appointed for financial years beginning on or after 6th April 2008..

(5) In regulation 34, for “in relation to each third country auditor” in each of paragraphs (2) and (3) substitute “in relation to each registered third country auditor”.

(6) In regulation 36(2), for “application under regulation 33” substitute “application under regulation 35”.

(2)

Regulation 36 consists of only one paragraph but is incorrectly designated “36(1)”.

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