{
  "url": "https://openlegislation.uk/companies-directors-remuneration-and-audit-amendment-regulations-2025/regulation-15",
  "json_url": "https://openlegislation.uk/companies-directors-remuneration-and-audit-amendment-regulations-2025/regulation-15.json",
  "legislation": "uksi/2025/439",
  "legislation_title": "The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/companies-directors-remuneration-and-audit-amendment-regulations-2025",
  "path": "regulation/15",
  "kind": "regulation",
  "number": "15",
  "heading": "Amendments to Regulation 537/2014",
  "text": "(1) Regulation (EU) No. 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC is amended as follows.\n(2) In Article 5 at the end of paragraph 4 omit the words “The audit committee shall, where applicable, issue guidelines with regard to the services referred to in paragraph 3.”\n(3) In Article 7 in sub-paragraph 2 omit the words “as designated by the Member States”.\n(4) In the heading to Article 16 omit the words “or Audit Firms”.\n(5) In Article 16 in paragraph 3 for “Unless it concerns the renewal of an audit engagement in accordance with Article 17(1) and 17(2), the” substitute “The”.\n(6) In Article 23 for “of a Member State.” substitute “of any part of the United Kingdom.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "As amended by the Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/439/regulation/15",
    "retrieved_at": "2026-10-28T21:17:40.795998+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}