Article 17 The Financial Services and Markets Act 2000 (Communications by Auditors) Regulations 2001 (S.I. 2001/2587)

(1)

Regulation 2(2) (circumstances in which an auditor is to communicate) of the Financial Services and Markets Act 2000 (Communications by Auditors) Regulations 2001^f1 is amended as follows.

(2)

In sub–paragraph (d)(i)—

(a)

for “the Companies Act 1985” substitute “the Companies Act 2006”;

(b)

for “section 235(2)” substitute “section 495(3)(a)”.

(3)

In sub–paragraph (e), for the words from “subsection (2)” to the end substitute “subsection (2), (3) or (5) of section 498 of the Companies Act 2006”.

Annotations

Footnotes

f1: S.I. 2001/2587, to which there are amendments not relevant to this Order.