OpenLegislation

Article 1 Subject matter

United Kingdom

Original text. Later amendments are not shown.

This Regulation lays down requirements for the carrying out of the statutory audit of F1accounts and consolidated accounts of public-interest entities, rules on the F2organisation of statutory auditors and selection of persons for appointment as statutory auditors F3... by public-interest entities to promote their independence and the avoidance of conflicts of interest and rules on the supervision of compliance by statutory auditors ... with those requirements.

Annotations

Textual amendments

F1

Words in Art. 1 substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 76(a); 2020 c. 1, Sch. 5 para. 1(1)

F2

Words in Art. 1 substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 76(b); 2020 c. 1, Sch. 5 para. 1(1)

F3

Words in Art. 1 omitted (31.12.2020) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 76(c); 2020 c. 1, Sch. 5 para. 1(1)