Article 18 Hand-over fileC1

United Kingdom

F1...

Subject to F2paragraph 16 of Schedule 1 to the Statutory Auditors and Third Country Auditors Regulations 2016, F3an outgoing statutory auditor F4... shall F5... F6grant an incoming statutory auditor ... access to the additional reports referred to in Article 11 in respect of previous years and to any information transmitted to competent authorities pursuant to F7Article 13, any rules made under section 340 of the Financial Services and Markets Act 2000, and the Financial Services and Markets Act 2000 (Communications by Auditors) Regulations 2001.

The former statutory auditor F8... shall be able to demonstrate to the competent authority that such information has been provided to the incoming statutory auditor ....

Annotations

Textual amendments

F1: Words in Art. 18 excepted from duty to publish (31.12.2020) by The Exception from the Duty to Publish (Department for Business and Trade) (No. 1) Direction 2023 (No. 1), Sch.
F2: Words in Art. 18 substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 92(a)(i); 2020 c. 1, Sch. 5 para. 1(1)
F3: Words in Art. 18 substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 92(a)(ii); 2020 c. 1, Sch. 5 para. 1(1)
F4: Words in Art. 18 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, 92(a)(iii); 2020 c. 1, Sch. 5 para. 1(1)
F5: Word in Art. 18 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, 92(a)(iv); 2020 c. 1, Sch. 5 para. 1(1)
F6: Words in Art. 18 substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 92(a)(v); 2020 c. 1, Sch. 5 para. 1(1)
F7: Words in Art. 18 substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 92(a)(vi); 2020 c. 1, Sch. 5 para. 1(1)
F8: Words in Art. 18 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, 92(b); 2020 c. 1, Sch. 5 para. 1(1)

Modifications

C1: Art. 18: power to amend conferred (31.12.2020) by S.I. 2016/649, reg. 4(3A) (as inserted by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 68(f); 2020 c. 1, Sch. 5 para. 1(1))

Notes on Title III

Textual amendments

F1: Words in Title 3 heading 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, 89; 2020 c. 1, Sch. 5 para. 1(1)