Article 1 Subject matter
United Kingdom
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)