This section has no associated Explanatory Memorandum
7. In regulation 7 (functions of auditor)—
(a)in paragraph (1)—
(i)in the introductory words, before “company” insert “private”;
(ii)after sub-paragraph (a) insert—
“(aa)section 496 (auditor’s report on strategic report and directors’ report)(1);”;
(iii)omit sub-paragraph (c);
(b)omit paragraph (3).
(1)
Section 496 was substituted by S.I. 2015/980 and amended by S.I. 2016/649.