OpenLegislation

Regulation 92 I1

United Kingdom

In Article 18 (hand-over file)—

(a)

in the second subparagraph—

(i)

for “Article 15” substitute “ paragraph 16 of Schedule 1 to the Statutory Auditors and Third Country Auditors Regulations 2016 ”;

(ii)

for “the former” substitute “ an outgoing ”;

(iii)

omit “or audit firm” in both places;

(iv)

omit “also”;

(v)

for “grant the” substitute “ grant an ”;

(vi)

for “Articles 12 and 13” substitute “ Article 13, any rules made under section 340 of the Financial Services and Markets Act 2000, and the Financial Services and Markets Act 2000 (Communications by Auditors) Regulations 2001 ”;

(b)

in the third subparagraph, omit “or audit firm” in both places.

Annotations

Commencement

I1

Reg. 92 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 2