{
  "url": "https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2018/regulation-91",
  "json_url": "https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2018/regulation-91.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/91",
  "kind": "regulation",
  "number": "91",
  "heading": "Amendment of Regulation 537/2014",
  "text": "In Article 17 (duration of the audit engagement)—\n(a) omit paragraph 2;\n(b) omit paragraph 4;\n(c) in paragraph 7—\n(i) in the first subparagraph, for “audited entity” in both places substitute “audited person”;\n(ii) omit the second subparagraph;\n(iii) in the third subparagraph—\n(aa) omit “or the audit firm” in both places;\n(bb) for “persons who are registered” substitute “individuals who are eligible for appointment”;\n(iv) in the fourth subparagraph, omit “or the audit firm” in both places;\n(d) in paragraph 8—\n(i) in the first subparagraph—\n(aa) for “this Article” substitute “the provisions for the appointment of statutory auditors by public interest entities”;\n(bb) omit “or the audit firm”;\n(ii) in the second subparagraph—\n(aa) for “the audit firm shall” substitute “where the statutory auditor is a firm it must”;\n(bb) for “other firms that the audit firm has acquired or that have merged with it.” substitute “any other statutory auditor that is also a firm and has been acquired by or has merged with the first statutory auditor”;\n(iii) in the third subparagraph, omit “or the audit firm” in both places.",
  "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/91",
    "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."
}