# The Statutory Auditors Regulations 2017, Regulation 12: Amendments to the Companies (Revision of Defective Accounts and Reports) Regulations 2008


In regulation 18 (companies exempt from audit)—
(a) in the heading, after “477” insert “, 479A”;
(b) after the first occurrence of “exemption from audit)”, insert “, 479A (subsidiary companies: conditions for exemption from audit)”.

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Source: https://www.legislation.gov.uk/uksi/2017/1164/regulation/12 (the official version)
Page: https://openlegislation.uk/statutory-auditors-regulations-2017/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.