Regulation 92 I1
United Kingdom
In Article 18 (hand-over file)—
in the second subparagraph—
for “Article 15” substitute “ paragraph 16 of Schedule 1 to the Statutory Auditors and Third Country Auditors Regulations 2016 ”;
for “the former” substitute “ an outgoing ”;
omit “or audit firm” in both places;
omit “also”;
for “grant the” substitute “ grant an ”;
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 ”;
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