# The Statutory Auditors Regulations 2017, Paragraph 21


In regulation 59 (review)—
(a) for paragraph (1)(a) substitute—
“(a) carry out a review of the regulatory provision contained in these Regulations to which amendments have been made by—
(i) Part 2 of the Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (“the 2016 Regulations”), and
(ii) Schedule 3 to the Statutory Auditors Regulations 2017,”;
(b) after paragraph (1) insert—
“(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—
(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
(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,
are implemented in other member States.”;
(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”;
(d) in paragraph (5)—
(i) for “meaning given by section 32(4)” substitute “same meaning as in sections 28 to 32”;
(ii) after “Act 2015” insert “(see section 32 of that Act)”.

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Source: https://www.legislation.gov.uk/uksi/2017/1164/schedule/3/paragraph/21 (the official version)
Page: https://openlegislation.uk/statutory-auditors-regulations-2017/schedule-3/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.