# The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019, Regulation 91

Extent: E+W+S+N.I.

In Article 17 (duration of the audit engagement)—
(a) omit paragraph 2;
(b) omit paragraph 4;
(c) in paragraph 7—
(i) in the first subparagraph, for “audited entity” in both places substitute “ audited person ”;
(ii) omit the second subparagraph;
(iii) in the third subparagraph—
(aa) omit “or the audit firm” in both places;
(bb) for “persons who are registered” substitute “ individuals who are eligible for appointment ”;
(iv) in the fourth subparagraph, omit “or the audit firm” in both places;
(d) in paragraph 8—
(i) in the first subparagraph—
(aa) for “this Article” substitute “ the provisions for the appointment of statutory auditors by public interest entities ”;
(bb) omit “or the audit firm”;
(ii) in the second subparagraph—
(aa) for “the audit firm shall” substitute “ where the statutory auditor is a firm it must ”;
(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 ”;
(iii) in the third subparagraph, omit “or the audit firm” in both places.

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Source: https://www.legislation.gov.uk/uksi/2019/177/regulation/91 (the official version)
Page: https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2019/regulation-91
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.