# The Statutory Auditors Regulations 2017, 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);”;
(iii) omit sub-paragraph (c);
(b) omit paragraph (3).

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Source: https://www.legislation.gov.uk/uksi/2017/1164/schedule/2/paragraph/7 (the official version)
Page: https://openlegislation.uk/statutory-auditors-regulations-2017/schedule-2/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.