# The Statutory Auditors and Third Country Auditors Regulations 2007, Introduction: Introductory text


COMPANIES
AUDITORS
Made 17th December 2007
Laid before Parliament 17th December 2007
Coming into force in accordance with regulation 1(2) and (3)
The Secretary of State is a Minister designated for the purposes of section 2(2) of the European Communities Act 1972 in relation to auditors and the audit of accounts.
These Regulations make provision for a purpose mentioned in section 2(2) of that Act and it appears to the Secretary of State that it is expedient for the reference to Directive 2006/43/EC of the European Parliament and of the Council on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC , to be construed as a reference to that Directive as amended at any time before 1st January 2009.
In exercise of the powers conferred by section 2(2) of, as read with paragraph 1A of Schedule 2 to, the European Communities Act 1972 and sections 1239, 1241(2)(c), 1246, 1292(1)(a) and (b) and (2) of, and paragraph 8(1)(a) of Schedule 11 to, the Companies Act 2006 , the Secretary of State makes the following Regulations.

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Source: https://www.legislation.gov.uk/uksi/2007/3494/introduction (the official version)
Page: https://openlegislation.uk/statutory-auditors-and-third-country-auditors-regulations-2007/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.