{
  "url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2019/regulation-82",
  "json_url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2019/regulation-82.json",
  "legislation": "uksi/2019/177",
  "legislation_title": "The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2019",
  "path": "regulation/82",
  "kind": "regulation",
  "number": "82",
  "heading": null,
  "text": "In Article 7 (irregularities)—\n(a) in the first subparagraph—\n(i) for “Article 12 of this Regulation and Directive 2005/60/EC” substitute “ relevant legislation ”;\n(ii) omit “or an audit firm”;\n(iii) for “financial statements” substitute “ accounts ”;\n(iv) for “audited entity” in both places substitute “ audited person ”;\n(v) for “he. she or it” substitute “ the statutory auditor ”;\n(b) in the second subparagraph—\n(i) for “audited entity” substitute “ audited person ”;\n(ii) omit “or the audit firm”;\n(c) in the third subparagraph, omit “or the audit firm”;\n(d) after the third subparagraph, insert—\n“In this Article, “relevant legislation” means—\n(a) any rules made under section 340 of the Financial Services and Markets Act 2000 ;\n(b) the Financial Services and Markets Act 2000 (Communications by Auditors) Regulations 2001 ;\n(c) the Money Laundering, Terrorist Financing and Transfer of Funds (Information on Payer) Regulations 2017;\n(d) sections 330(6), 330(7A), 333A and 342 of the Proceeds of Crime Act 2002;\n(e) sections 45 and 46 of the Criminal Finances Act 2017;\n(f) the Terrorism Act 2000.”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "2000 c. 8."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "S.I. 2001/2587."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 82 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/177/regulation/82",
    "retrieved_at": "2026-10-28T22:48:03.928748+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}