{
  "url": "https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2018/regulation-85",
  "json_url": "https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2018/regulation-85.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/85",
  "kind": "regulation",
  "number": "85",
  "heading": "Amendment of Regulation 537/2014",
  "text": "In Article 10 (audit report)—\n(a) in paragraph 1, for “auditor(s) or the audit firm(s)” substitute “auditor”;\n(b) in paragraph 2, in the first subparagraph—\n(i) for “provisions of Article 28 of Directive 2006/43/EC” substitute “the public interest entity audit reporting requirements”;\n(ii) in point (a)—\n(aa) for “auditor(s) or the audit firm(s)” substitute “auditor”;\n(bb) omit “(were)”;\n(iii) in point (b), for “engagement including previous renewals and reappointments of the statutory auditors or the audit firms” substitute “consecutive reappointments of the statutory auditor”;\n(iv) in point (c), in the second subparagraph, for “financial statements” substitute “accounts”;\n(v) in point (f)—\n(aa) for “auditor(s) or the audit firm(s)” substitute “auditor”;\n(bb) for “audited entity” substitute “audited person”;\n(vi) in point (g)—\n(aa) omit “or the audit firm”;\n(bb) for “audited entity” substitute “audited person”;\n(cc) for “controlled undertaking(s)” substitute “subsidiary undertakings”;\n(dd) for “management reports or financial statements” substitute “accounts or the reports required to be prepared by the management body of the audited person to accompany the accounts”;\n(c) in paragraph 2, omit the second subparagraph;\n(d) in paragraph 4—\n(i) omit “or the audit firm”;\n(ii) for “any competent authority” substitute “the competent authority”;\n(iii) for “that authority” substitute “the authority”.",
  "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/85",
    "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."
}