Paragraph 7

In regulation 7 (functions of auditor)—

(a)

in paragraph (1)—

(i)

in the introductory words, before “company” insert “private”;

(ii)

after sub-paragraph (a) insert—

“(aa)
section 496 (auditor’s report on strategic report and directors’ report)^f1;”;

(iii)

omit sub-paragraph (c);

(b)

omit paragraph (3).

Annotations

f1: Section 496 was substituted by S.I. 2015/980 and amended by S.I. 2016/649.