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- Original (As made)
This is the original version (as it was originally made).
85. In Article 10 (audit report)—
(a)in paragraph 1, for “auditor(s) or the audit firm(s)” substitute “auditor”;
(b)in paragraph 2, in the first subparagraph—
(i)for “provisions of Article 28 of Directive 2006/43/EC” substitute “the public interest entity audit reporting requirements”;
(ii)in point (a)—
(aa)for “auditor(s) or the audit firm(s)” substitute “auditor”;
(bb)omit “(were)”;
(iii)in point (b), for “engagement including previous renewals and reappointments of the statutory auditors or the audit firms” substitute “consecutive reappointments of the statutory auditor”;
(iv)in point (c), in the second subparagraph, for “financial statements” substitute “accounts”;
(v)in point (f)—
(aa)for “auditor(s) or the audit firm(s)” substitute “auditor”;
(bb)for “audited entity” substitute “audited person”;
(vi)in point (g)—
(aa)omit “or the audit firm”;
(bb)for “audited entity” substitute “audited person”;
(cc)for “controlled undertaking(s)” substitute “subsidiary undertakings”;
(dd)for “management reports or financial statements” substitute “accounts or the reports required to be prepared by the management body of the audited person to accompany the accounts”;
(c)in paragraph 2, omit the second subparagraph;
(d)in paragraph 4—
(i)omit “or the audit firm”;
(ii)for “any competent authority” substitute “the competent authority”;
(iii)for “that authority” substitute “the authority”.
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