Regulation 76 I1
United Kingdom
In Article 1 (subject matter)—
(a)
for “annual and consolidated financial statements” substitute “ accounts and consolidated accounts ”;
(b)
for “organisation and selection of” substitute “ organisation of statutory auditors and selection of persons for appointment as ”;
(c)
omit “and audit firms” in both places.
Annotations
Commencement
- I1
Reg. 76 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 2