9.—(1) Regulation 25 (accounting and statutory audit) is amended as follows.U.K.
(2) In paragraph (2), for the words from “statutory auditors” to the end substitute “ statutory auditor ”.
(3) In paragraph (3), omit “or audit firm”.
(4) At the end insert—
“(6) In this regulation “statutory auditor” has the same meaning as in Part 42 of the Companies Act 2006 M1 (see section 1210 of that Act).”
Commencement Information
I1Sch. 2 para. 9 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(3)
Marginal Citations