{
  "url": "https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2018/regulation-80",
  "json_url": "https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2018/regulation-80.json",
  "legislation": "ukdsi/2018/9780111174333",
  "legislation_title": "The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2018",
  "path": "regulation/80",
  "kind": "regulation",
  "number": "80",
  "heading": "Amendment of Regulation 537/2014",
  "text": "In Article 5 (prohibition of the provision of non-audit services)—\n(a) in paragraph 1, in the first subparagraph—\n(i) omit “or an audit firm”;\n(ii) omit “or the audit firm”;\n(iii) for “audited entity” substitute “audited person”;\n(iv) after “parent undertaking” insert “(incorporated or formed in any part of the United Kingdom)”;\n(v) for “controlled undertakings” substitute “subsidiary undertakings”;\n(vi) omit “within the Union”;\n(vii) in point (a), for “period audited” substitute “financial year of the accounts to be audited”;\n(viii) in point (b), for “the period referred to in point (a)” substitute “that period”;\n(b) in paragraph 1, in the second subparagraph—\n(i) in point (a)(iv), omit “or the audit firm”;\n(ii) in point (a)(v), omit “or the audit firm”;\n(iii) in point (b), for “audited entity” substitute “audited person”;\n(iv) in point (c), for “financial statements” substitute “accounts”;\n(v) in point (g)(ii), for “audited entity” substitute “audited person”;\n(vi) in point (h), for “audited entity’s” substitute “audited person’s”;\n(vii) in point (i)—\n(aa) for “audited entity” in both places substitute “audited person”;\n(bb) for “financial statements” substitute “accounts”;\n(viii) in point (j), for “audited entity” substitute “audited person”;\n(ix) in point (k)(i), for “financial statements” substitute “the accounts”;\n(c) omit paragraph 2;\n(d) in paragraph 4, in the first subparagraph—\n(i) omit “or an audit firm”;\n(ii) omit “or the audit firm”;\n(iii) for “audited entity” substitute “audited person”;\n(iv) after “parent undertaking” insert “(incorporated or formed in any part of the United Kingdom)”;\n(v) for “controlled undertakings” substitute “subsidiary undertakings”;\n(vi) for “Article 22b of Directive 2006/43/EC” substitute “paragraph 8 of Schedule 1 to the Statutory Auditors and Third Country Auditors Regulations 2016”;\n(e) in paragraph 4, omit the second subparagraph;\n(f) omit paragraph 5.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2018/9780111174333/regulation/80",
    "retrieved_at": "2026-10-30T15:03:27.721578+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."
}