xmlns:atom="http://www.w3.org/2005/Atom"

  1. Introductory Text

  2. PART 1 Introductory

    1. 1.Citation and commencement

    2. 2.Application and interpretation

  3. PART 2 Amendments to primary legislation

    1. 3.Amendments to primary legislation

  4. PART 3 Amendments to secondary legislation

    1. 4.Amendments to the Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 2008

    2. 5.Amendments to the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008

    3. 6.Amendments to the Companies (Revision of Defective Accounts and Reports) Regulations 2008

    4. 7.In regulation 2 (interpretation)— (a) in the definition of “date...

    5. 8.In regulation 5 (approval and signature of revised directors’ report),...

    6. 9.In regulation 7 (auditor’s report on revised accounts and revised...

    7. 10.In regulation 9 (auditor’s report on revised report alone)—

    8. 11.In regulation 11 (effect of revision of report), before “5”...

    9. 12.In regulation 18 (companies exempt from audit)—

    10. 13.In regulation 19 (modifications of the 2006 Act)—

    11. 14.After regulation 20 (revocations etc) insert— Review (1) The Secretary of State must from time to time—...

    12. 15.Amendments to the Statutory Auditors and Third Country Auditors Regulations 2016

    13. 16.In regulation 2 (interpretation), in the definition of “audit reporting...

    14. 17.Amendments to the Statutory Auditors (Amendment of Companies Act 2006 and Delegation of Functions etc) Order 2012

    15. 18.In article 7 (transfer of functions)— (a) in paragraph (6)(a),...

  5. PART 4 Revocations, repeals and saving

    1. 19.Revocations, repeals and saving

  6. Signature

    1. SCHEDULE 1

      Amendments to primary legislation

      1. PART 1 Amendments to the Building Societies Act 1986

        1. 1.Amendments to the Building Societies Act 1986

        2. 2.In Schedule 10C (disclosure of auditor remuneration etc required in...

        3. 3.In Schedule 11 (auditors: appointment, tenure), after paragraph 3D insert—...

      2. PART 2 Amendments to the Friendly Societies Act 1992

        1. 4.Amendments to the Friendly Societies Act 1992

        2. 5.In Schedule 13F (disclosure of auditor remuneration etc)—

        3. 6.In Schedule 14A (appointment and removal of auditors: societies to...

      3. PART 3 Amendments to the Companies Act 2006

        1. 7.Amendments to the Companies Act 2006

        2. 8.In section 444 (filing obligations of companies subject to small...

        3. 9.In section 444A (filing obligations of companies entitled to small...

        4. 10.In section 445 (filing obligations of medium-sized companies), after subsection...

        5. 11.In section 446 (filing obligations of unquoted companies), after subsection...

        6. 12.In section 447 (filing obligations of quoted companies), after subsection...

        7. 13.In section 463 (liability for false or misleading statements in...

        8. 14.In section 485 (appointment of auditors of private company: general),...

        9. 15.In section 486 (appointment of auditors of private company: default...

        10. 16.After section 486 insert— Defective appointments: default power of Secretary...

        11. 17.In section 489 (appointment of auditors of public company: general),...

        12. 18.In section 490 (appointment of auditors of public company: default...

        13. 19.After section 490 insert— Defective appointments: default power of Secretary...

        14. 20.In section 494ZA (the maximum engagement period), in subsection (5),...

        15. 21.In section 1221 (approval of third country qualifications)—

        16. 22.In Schedule 10 (recognised supervisory bodies), after paragraph 7 insert—...

    2. SCHEDULE 2

      Amendments to the Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 2008

      1. 1.The Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 2008 are...

      2. 2.In regulation 2 (interpretation)— (a) in paragraph (1), in the...

      3. 3.In regulation 3 (preparation of accounts by insurance undertakings)—

      4. 4.In regulation 4 (publication of accounts), in paragraph (2)—

      5. 5.In regulation 5 (penalties for non-compliance (accounts))—

      6. 6.In regulation 6 (appointment of auditors)— (a) for paragraph (1)...

      7. 7.In regulation 7 (functions of auditor)— (a) in paragraph (1)—...

      8. 8.In regulation 8 (signature of auditor’s report), omit paragraph (3)....

      9. 9.After regulation 8 insert— Offences in connection with auditor’s report...

      10. 10.After regulation 9 insert— Application to court to remove auditor...

      11. 11.In regulation 12 (penalties for non-compliance (notification of appropriate audit...

      12. 12.For regulation 13 (summary proceedings: venue and time limit) substitute—...

      13. 13.In regulation 14 (registered societies)— (a) in paragraph (1), for...

      14. 14.After regulation 16 insert— Review (1) The Secretary of State must from time to time—...

      15. 15.For Schedule 1 substitute— SCHEDULE1 Modification of the Co-operative and...

      16. 16.In Schedule 2 (modification of the Industrial and Provident Societies...

    3. SCHEDULE 3

      Amendments to the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008

      1. 1.The Limited Liability Partnerships (Accounts and Audit) (Application of Companies...

      2. 2.In regulation 5A, in the modified version of section 384B...

      3. 3.In regulation 10— (a) omit the modified version of section...

      4. 4.After regulation 12 (approval and signing of accounts) insert— Strategic...

      5. 5.In regulation 17, in the modified version of section 444...

      6. 6.In regulation 18, in the modified version of section 445...

      7. 7.In regulation 19, in the modified version of section 446...

      8. 8.In regulation 24, in the modified version of section 461...

      9. 9.Before regulation 25 insert— Section 463 applies to LLPs, modified so that it reads...

      10. 10.In regulation 29, in the modified version of section 471...

      11. 11.In regulation 36— (a) in the modified version of section...

      12. 12.After regulation 38 (disclosure of auditor remuneration), insert— The maximum...

      13. 13.In regulation 39— (a) for “Section 495” to “reads” substitute...

      14. 14.In regulation 40, in modified section 498 (duties of auditor),...

      15. 15.In regulation 41— (a) in the modified version of section...

      16. 16.In regulation 43— (a) in the modified version of section...

      17. 17.In regulation 44, in the modified version of section 513...

      18. 18.In regulation 45— (a) in the modified version of section...

      19. 19.In regulation 46— (a) in the modified version of section...

      20. 20.In regulation 55, in the modified version of section 1173...

      21. 21.In regulation 59 (review)— (a) for paragraph (1)(a) substitute—

    4. SCHEDULE 4

      Revocations and repeals

  8. Explanatory Note