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The Statutory Auditors Regulations 2017

S.I. 2017/1164 · Made 28 November 2017

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Auditors

Insurance

Limited Liability Partnerships

Made 28th November 2017

Laid before Parliament 30th November 2017

Coming into force in accordance with regulation 1(2) and (3)

The Secretary of State is a Minister designatedf1 for the purposes of section 2(2) of the European Communities Act 1972f2 in relation to auditors and the audit of accounts.

The Secretary of State, in exercise of the powers conferred by that section, by sections 15(a) and 17 of the Limited Liability Partnerships Act 2000f3 and by sections 454(3) and (4) and 1292(1)(a) and (c) of the Companies Act 2006f4, makes the following Regulations.

Annotations to the whole text

Footnotes

f1

S.I. 2007/1679.

f2

1972 c. 68. Section 2(2) was amended by section 27 of the Legislation and Regulatory Reform Act 2006 (c. 51) and by section 3 of, and Part 1 of the Schedule to, the European Union (Amendment) Act 2008 (c. 7). Other amendments have been made that are not relevant.

f3

2000 c. 12. Section 17 was amended by S.I. 2009/1804.

f4

2006 c. 46. Section 454 was amended by S.I. 2013/1970.

Contents

  1. Part 1: Introductory
  2. 1Citation and commencement
  3. 2Application and interpretation
  4. Part 2: Amendments to primary legislation
  5. 3Amendments to primary legislation
  6. Part 3: Amendments to secondary legislation
  7. 4Amendments to the Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 2008
  8. 5Amendments to the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008
  9. 6Amendments to the Companies (Revision of Defective Accounts and Reports) Regulations 2008
  10. 7Amendments to the Companies (Revision of Defective Accounts and Reports) Regulations 2008
  11. 8Amendments to the Companies (Revision of Defective Accounts and Reports) Regulations 2008
  12. 9Amendments to the Companies (Revision of Defective Accounts and Reports) Regulations 2008
  13. 10Amendments to the Companies (Revision of Defective Accounts and Reports) Regulations 2008
  14. 11Amendments to the Companies (Revision of Defective Accounts and Reports) Regulations 2008
  15. 12Amendments to the Companies (Revision of Defective Accounts and Reports) Regulations 2008
  16. 13Amendments to the Companies (Revision of Defective Accounts and Reports) Regulations 2008
  17. 14Amendments to the Companies (Revision of Defective Accounts and Reports) Regulations 2008
  18. 15Amendments to the Statutory Auditors and Third Country Auditors Regulations 2016
  19. 16Amendments to the Statutory Auditors and Third Country Auditors Regulations 2016
  20. 17Amendments to the Statutory Auditors (Amendment of Companies Act 2006 and Delegation of Functions etc) Order 2012
  21. 18Amendments to the Statutory Auditors (Amendment of Companies Act 2006 and Delegation of Functions etc) Order 2012
  22. Part 4: Revocations, repeals and saving
  23. 19Revocations, repeals and saving
  24. Signature
  25. Schedule 1: Amendments to primary legislation
  26. Part 1: Amendments to the Building Societies Act 1986
  27. 1Amendments to the Building Societies Act 1986
  28. 2Amendments to the Building Societies Act 1986
  29. 3Amendments to the Building Societies Act 1986
  30. Part 2: Amendments to the Friendly Societies Act 1992
  31. 4Amendments to the Friendly Societies Act 1992
  32. 5Amendments to the Friendly Societies Act 1992
  33. 6Amendments to the Friendly Societies Act 1992
  34. Part 3: Amendments to the Companies Act 2006
  35. 7Amendments to the Companies Act 2006
  36. 8Amendments to the Companies Act 2006
  37. 9Amendments to the Companies Act 2006
  38. 10Amendments to the Companies Act 2006
  39. 11Amendments to the Companies Act 2006
  40. 12Amendments to the Companies Act 2006
  41. 13Amendments to the Companies Act 2006
  42. 14Amendments to the Companies Act 2006
  43. 15Amendments to the Companies Act 2006
  44. 16Amendments to the Companies Act 2006
  45. 17Amendments to the Companies Act 2006
  46. 18Amendments to the Companies Act 2006
  47. 19Amendments to the Companies Act 2006
  48. 20Amendments to the Companies Act 2006
  49. 21Amendments to the Companies Act 2006
  50. 22Amendments to the Companies Act 2006
  51. Schedule 2: Amendments to the Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 2008
  52. 1Paragraph 1
  53. 2Paragraph 2
  54. 3Paragraph 3
  55. 4Paragraph 4
  56. 5Paragraph 5
  57. 6Paragraph 6
  58. 7Paragraph 7
  59. 8Paragraph 8
  60. 9Paragraph 9
  61. 10Paragraph 10
  62. 11Paragraph 11
  63. 12Paragraph 12
  64. 13Paragraph 13
  65. 14Paragraph 14
  66. 15Paragraph 15
  67. 16Paragraph 16
  68. Schedule 3: Amendments to the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008
  69. 1Paragraph 1
  70. 2Paragraph 2
  71. 3Paragraph 3
  72. 4Paragraph 4
  73. 5Paragraph 5
  74. 6Paragraph 6
  75. 7Paragraph 7
  76. 8Paragraph 8
  77. 9Paragraph 9
  78. 10Paragraph 10
  79. 11Paragraph 11
  80. 12Paragraph 12
  81. 13Paragraph 13
  82. 14Paragraph 14
  83. 15Paragraph 15
  84. 16Paragraph 16
  85. 17Paragraph 17
  86. 18Paragraph 18
  87. 19Paragraph 19
  88. 20Paragraph 20
  89. 21Paragraph 21
  90. Schedule 4Revocations and repeals
  91. Explanatory note