{
  "url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2019/regulation-91",
  "json_url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2019/regulation-91.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/91",
  "kind": "regulation",
  "number": "91",
  "heading": null,
  "text": "In Article 17 (duration of the audit engagement)—\n(a) omit paragraph 2;\n(b) omit paragraph 4;\n(c) in paragraph 7—\n(i) in the first subparagraph, for “audited entity” in both places substitute “ audited person ”;\n(ii) omit the second subparagraph;\n(iii) in the third subparagraph—\n(aa) omit “or the audit firm” in both places;\n(bb) for “persons who are registered” substitute “ individuals who are eligible for appointment ”;\n(iv) in the fourth subparagraph, omit “or the audit firm” in both places;\n(d) in paragraph 8—\n(i) in the first subparagraph—\n(aa) for “this Article” substitute “ the provisions for the appointment of statutory auditors by public interest entities ”;\n(bb) omit “or the audit firm”;\n(ii) in the second subparagraph—\n(aa) for “the audit firm shall” substitute “ where the statutory auditor is a firm it must ”;\n(bb) for “other firms that the audit firm has acquired or that have merged with it.” substitute “ any other statutory auditor that is also a firm and has been acquired by or has merged with the first statutory auditor ”;\n(iii) in the third subparagraph, omit “or the audit firm” in both places.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 91 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/91",
    "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."
}