{
  "url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2019/regulation-85",
  "json_url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2019/regulation-85.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/85",
  "kind": "regulation",
  "number": "85",
  "heading": null,
  "text": "In Article 10 (audit report)—\n(a) in paragraph 1, for “auditor(s) or the audit firm(s)” substitute “ auditor ”;\n(b) in paragraph 2, in the first subparagraph—\n(i) for “provisions of Article 28 of Directive 2006/43/EC” substitute “ the public interest entity audit reporting requirements ”;\n(ii) in point (a)—\n(aa) for “auditor(s) or the audit firm(s)” substitute “ auditor ”;\n(bb) omit “(were)”;\n(iii) in point (b), for “engagement including previous renewals and reappointments of the statutory auditors or the audit firms” substitute “ consecutive reappointments of the statutory auditor ”;\n(iv) in point (c), in the second subparagraph, for “financial statements” substitute “ accounts ”;\n(v) in point (f)—\n(aa) for “auditor(s) or the audit firm(s)” substitute “ auditor ”;\n(bb) for “audited entity” substitute “ audited person ”;\n(vi) in point (g)—\n(aa) omit “or the audit firm”;\n(bb) for “audited entity” substitute “ audited person ”;\n(cc) for “controlled undertaking(s)” substitute “ subsidiary undertakings ”;\n(dd) for “management reports or financial statements” substitute “ accounts or the reports required to be prepared by the management body of the audited person to accompany the accounts ”;\n(c) in paragraph 2, omit the second subparagraph;\n(d) in paragraph 4—\n(i) omit “or the audit firm”;\n(ii) for “any competent authority” substitute “ the competent authority ”;\n(iii) for “that authority” substitute “ the authority ”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 85 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/85",
    "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."
}