# The Statutory Auditors and Third Country Auditors Regulations 2016, Paragraph 27


(1) Section 1173 (minor definitions: general) is amended as follows.
(2) In subsection (1) at the appropriate places insert—
““the Audit Regulation” means Regulation 537/2014 of the European Parliament and of the Council on specific requirements regarding statutory audit of public interest entities;”; and
““the competent authority” means the Financial Reporting Council Limited;”.

---
Source: https://www.legislation.gov.uk/ukdsi/2016/9780111147047/schedule/3/paragraph/27 (the official version)
Page: https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-regulations-2016/schedule-3/paragraph-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.