Thursday 6 April 2017

UK: The Statutory Auditors and Third Country Auditors Regulations 2017

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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