# The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2018, Regulation 76: Amendment of Regulation 537/2014


In Article 1 (subject matter)—
(a) for “annual and consolidated financial statements” substitute “accounts and consolidated accounts”;
(b) for “organisation and selection of” substitute “organisation of statutory auditors and selection of persons for appointment as”;
(c) omit “and audit firms” in both places.

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Source: https://www.legislation.gov.uk/ukdsi/2018/9780111174333/regulation/76 (the official version)
Page: https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2018/regulation-76
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.