{
  "url": "https://openlegislation.uk/statutory-auditors-regulations-2017/schedule-3/paragraph-21",
  "json_url": "https://openlegislation.uk/statutory-auditors-regulations-2017/schedule-3/paragraph-21.json",
  "legislation": "uksi/2017/1164",
  "legislation_title": "The Statutory Auditors Regulations 2017",
  "legislation_url": "https://openlegislation.uk/statutory-auditors-regulations-2017",
  "path": "schedule/3/paragraph/21",
  "kind": "paragraph",
  "number": "21",
  "heading": null,
  "text": "In regulation 59 (review)—\n(a) for paragraph (1)(a) substitute—\n“(a) carry out a review of the regulatory provision contained in these Regulations to which amendments have been made by—\n(i) Part 2 of the Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (“the 2016 Regulations”), and\n(ii) Schedule 3 to the Statutory Auditors Regulations 2017,”;\n(b) after paragraph (1) insert—\n“(1A) Section 30(3) of the Small Business, Enterprise and Employment Act 2015 requires that a review carried out under paragraph (1)(a)(ii) of this regulation must, so far as is reasonable, have regard to how—\n(a) Articles 28 and 38 of Directive 2006/43/EC of the European Parliament and of the Council on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC, and\n(b) Articles 16, 17 and 41 of Regulation (EU) No 537/2014 of the European Parliament and of the Council on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC,\nare implemented in other member States.”;\n(c) in paragraph (2), for “The report” substitute “Section 30(4) of the Small Business, Enterprise and Employment Act 2015 requires that a report published under this regulation”;\n(d) in paragraph (5)—\n(i) for “meaning given by section 32(4)” substitute “same meaning as in sections 28 to 32”;\n(ii) after “Act 2015” insert “(see section 32 of that Act)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2015 c. 26. Section 30(3) was amended by section 19 of the Enterprise Act 2016 (c. 12)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ No L 157, 09.06.06, p.87, last amended by Directive 2014/56/EU (OJ No L 158, 27.05.14, p. 196)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/1164/schedule/3/paragraph/21",
    "retrieved_at": "2026-10-28T23:05:49.837444+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}