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The new EU statutory audit framework is now in force in the UK following the making (and coming into force) of the Statutory Auditors and Third Country Auditors Regulations 2016: see
here and
here (
pdf). The Regulations are accompanied by an
explanatory memorandum (
pdf) and
impact assessment (
pdf). Further background information is also available from the
European Commission: see
here. Also,
EcoDA (in conjunction with PwC) has also published guidance on the new regime for audit committees: see
here (
pdf).
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