Regulation 52 I1
United Kingdom
In Part 12 (functions of auditors), in regulation 41 (signature of auditor's report), in the modified section 504(1)—
(a)
omit paragraph (a);
(b)
in paragraph (b) M1, omit “if there is no applicable standard so issued,”.
Annotations
Marginal citations
- M1
Subsection (1)(b)(ii) of the Companies Act 2006, as set out in regulation 41, was substituted by paragraph 15(b) of Schedule 3 to the Statutory Auditors Regulations 2017 (S.I. 2017/1164).
Commencement
- I1
Reg. 52 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 2