Paragraph 30

(1)

Section 1218 (exemption from liability for damages) is amended as follows.

(2)

In subsection (3)—

(a)

in paragraph (d), after “this Part” insert “ or by or by virtue of the Statutory Auditors and Third Country Auditors Regulations 2016; ”;

(b)

after paragraph (d) insert—

“(e)
the obligations imposed on the body by or by virtue of the Audit Regulation.”.

(3)

In subsection (4)—

(a)

in paragraph (b), after “this Part” insert “ , the Statutory Auditors and Third Country Auditors Regulations 2016 or the Audit Regulation ”;

(b)

in the closing words, after “this Part” insert “ , the Statutory Auditors and Third Country Auditors Regulations 2016 or the Audit Regulation ”.