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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