The Statutory Auditors and Third Country Auditors (Amendment) Regulations 2011 were made on July 19 and laid before Parliament on July 26: see here or here (pdf). Regulation 1 contains the commencement dates. An explanatory memorandum is available here (pdf). The Regulations amend Part 42 of, and Schedule 10 to, the Companies Act 2006 and the provisions on the registration of third country auditors in Part 5 of the Statutory Auditors and Third Country Auditors Regulations 2007 in order to implement European Commission Decision 2011/30/EU of 19 January 2011 (here, pdf).
Thursday, 28 July 2011
UK: The Statutory Auditors and Third Country Auditors (Amendment) Regulations 2011
The Statutory Auditors and Third Country Auditors (Amendment) Regulations 2011 were made on July 19 and laid before Parliament on July 26: see here or here (pdf). Regulation 1 contains the commencement dates. An explanatory memorandum is available here (pdf). The Regulations amend Part 42 of, and Schedule 10 to, the Companies Act 2006 and the provisions on the registration of third country auditors in Part 5 of the Statutory Auditors and Third Country Auditors Regulations 2007 in order to implement European Commission Decision 2011/30/EU of 19 January 2011 (here, pdf).
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