{
  "url": "https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2018/regulation-82",
  "json_url": "https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2018/regulation-82.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/82",
  "kind": "regulation",
  "number": "82",
  "heading": "Amendment of Regulation 537/2014",
  "text": "In Article 7 (irregularities)—\n(a) in the first subparagraph—\n(i) for “Article 12 of this Regulation and Directive 2005/60/EC” substitute “relevant legislation”;\n(ii) omit “or an audit firm”;\n(iii) for “financial statements” substitute “accounts”;\n(iv) for “audited entity” in both places substitute “audited person”;\n(v) for “he. she or it” substitute “the statutory auditor”;\n(b) in the second subparagraph—\n(i) for “audited entity” substitute “audited person”;\n(ii) omit “or the audit firm”;\n(c) in the third subparagraph, omit “or the audit firm”;\n(d) after the third subparagraph, insert—\n“In this Article, “relevant legislation” means—\n(a) any rules made under section 340 of the Financial Services and Markets Act 2000;\n(b) the Financial Services and Markets Act 2000 (Communications by Auditors) Regulations 2001;\n(c) the Money Laundering, Terrorist Financing and Transfer of Funds (Information on Payer) Regulations 2017;\n(d) sections 330(6), 330(7A), 333A and 342 of the Proceeds of Crime Act 2002;\n(e) sections 45 and 46 of the Criminal Finances Act 2017;\n(f) the Terrorism Act 2000.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2000 c. 8."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 2001/2587."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2018/9780111174333/regulation/82",
    "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."
}