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Last month the
Department for Business, Innovation and Skills published a consultation paper in respect of the legislation necessary to implement the changes that have been made to the
EU statutory audit framework: see
here (
pdf). A draft of the proposed Statutory Auditors and Third Country Auditors Regulations 2016 was also published. This draft has since been updated and now includes the proposed amendments to
chapter 4 ("Removal, resignation etc of auditors") of
Part 16 of the
Companies Act 2006: see
here (
pdf).
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