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The Statutory Auditors and Third Country Auditors Regulations 2017 were made on the 30th of March and laid before
Parliament yesterday: see
here or
here (
pdf).
The Regulations continue the UK's implementation of the EU Statutory Audit framework (
Directive 2014/56/EU and
Regulation 537/2014) in respect of the audit of limited companies and other entities classified as public interest entities. An explanatory memorandum is available
here (
pdf).
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