{
  "url": "https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2018/regulation-96",
  "json_url": "https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2018/regulation-96.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/96",
  "kind": "regulation",
  "number": "96",
  "heading": "Amendment of Regulation 537/2014",
  "text": "In Article 21 (conditions of independence)—\n(a) in the first subparagraph—\n(i) for “competent authorities” substitute “competent authority”;\n(ii) omit “and audit firms”;\n(b) in the second subparagraph, for “competent authorities” substitute “competent authority”;\n(c) in the third subparagraph—\n(i) for “those authorities” substitute “the competent authority”;\n(ii) for point (b), substitute—\n“(b) has held voting rights in a firm which was a statutory auditor”;\n(iii) in point (c)—\n(aa) omit “administrative,”;\n(bb) omit “or supervisory”;\n(cc) for “an audit firm” substitute “a firm which was a statutory auditor”;\n(iv) in point (d), for “an audit firm” substitute “a firm which was a statutory auditor”;\n(d) in the fourth subparagraph—\n(i) for “those authorities” substitute “the competent authority”;\n(ii) omit “and audit firms”.",
  "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/96",
    "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."
}