# The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2018, Regulation 97: Amendment of Regulation 537/2014


In Article 23 (powers of competent authorities), for paragraph 1 substitute—
“(1) Without prejudice to Article 26, in carrying out the competent authority’s tasks, neither the competent authority nor any other regulatory authority or body of a Member State may interfere with the content of audit reports.”.

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Source: https://www.legislation.gov.uk/ukdsi/2018/9780111174333/regulation/97 (the official version)
Page: https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2018/regulation-97
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.