The Statutory Auditors and Third Country Auditors Regulations 2016
Section 515 was amended by section of, and paragraphs 13 and 15 of Schedule 5 to, the Deregulation Act 2015.
Section 519A was inserted by section 18 of the Deregulation Act 2015.
OJ No L 176, 27.6.2013, p.1-337.
OJ No L 176, 27.6.2013, p. 338- 436.
OJ No L 374, 31.12.1991, p.7- 31.
Section 102A was substituted by S.I. 2005/1433 and amended by S.I. 2015/1755.
Section 103 was substituted for section 103 by S.I. 2005/1433 and amended by paragraph 11(2) of Schedule 15(1) to the Companies Act 2006 (c.46).
OJ No L 145, 30.4.2004, p.1- 44.
OJ No L 158, 27.5.2014, p.77-112.
A company registered in England and Wales with number 02486368.
Section 1217 was amended by S.I.2007/3494.
Section 1223A was inserted by S.I. 2007/3494.
Section 1224A was inserted by S.I. 2007/3494 and amended by S.I. 2011/1856.
Section 1225, 1225A-1225G was substituted for section 1225 by S.I. 2012/1741.
Sections 1229(2), 1229(2A) and 1229(3A) were inserted by S.I. 2007/3494.
Section 1239 was amended by S.I. 2007/3494.
Section 1251A was inserted by S.I. 2007/3494.
Section 1253 was amended by S.I. 2013/1672.
Paragraph 23(1) was substituted for paragraph 23(1) by S.I. 2012/1741.
Paragraph 23A was inserted by S.I. 2011/1856 and amended by S.I. 2013/1672.
Paragraph 24(1) and (1A) were substituted for paragraph 24(1) by S.I. 2012/1741.
Section 1253B was inserted by S.I. 2007/3494.
Section 1253C was inserted by S.I. 2007/3494 and amended by S.I. 2011/1043.
Sections 1253D-1253DE were substituted for section 1253D by S.I. 2010/2537.
Section 1253DE(1) was amended by S.I. 2010/2537.
Section 1254 was amended by S.I. 2007/3494 and 2011/1043.
Section 1262 was amended by S.I. 2007/3494.
Section 78 was amended by paragraphs 1 and 7 of Schedule 9 to the Financial Services (Banking Reform) Act 2013 (c. 33) and by S.I. 1995/3233, 2004/3380, 2008/1519.
Section 78A was inserted by S.I. 2004/3380 and then substituted by S.I 2008/1519.
Section 78C was inserted by S.I. 2004/3380 and then substituted by S.I. 2008/1519; it was amended by S.I. 2013/496.
Section 78D was inserted by S.I. 2004/3380 and then substituted by S.I. 2008/1519; it was amended by S.I. 2013/496.
Section 79 was amended by paragraph 34 of Schedule 7, and Schedule 9, to the Building Societies Act 1997 (c. 32) and by S.I. 2001/2617 and 2008/1519.
Paragraph 6A was inserted by S.I. 2008/1519.
Paragraph 8C was inserted by S.I. 2008/1519.
Section 522 was amended by S.I. 2015/1732.
Section 523 was amended by section 18 of the Deregulation Act 2015.
A company registered in England and Wales with number 02486368.
OJ No. L 158, 27.05.14.
OJ L 158/77 27.05.14.
Reg. 12 substituted (1.5.2017) by The Statutory Auditors and Third Country Auditors Regulations 2017 (S.I. 2017/516), regs. 1(2), 14(3)
Words in reg. 5(11)(j) inserted (1.5.2017) by The Statutory Auditors and Third Country Auditors Regulations 2017 (S.I. 2017/516), regs. 1(2), 14(2)
Words in reg. 5(11) repealed (with effect in accordance with reg. 19(2) of the amending S.I.) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 4 (with reg. 2(6)(7))
Words in reg. 3(2)(b) substituted (22.2.2019) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 106(a)
Words in Sch. 1 para. 1 substituted (21.2.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/108), regs. 1(2)(b), 17(2)
Words in Sch. 1 para. 2(4)(a) substituted (21.2.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/108), regs. 1(2)(b), 17(3)
Words in Sch. 1 para. 6 substituted (21.2.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/108), regs. 1(2)(b), 17(4)
Word in Sch. 1 para. 15(1)(e)(i) substituted (21.2.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/108), regs. 1(2)(b), 17(5)
Word in Sch. 1 para. 15(2) substituted (21.2.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/108), regs. 1(2)(b), 17(5)
Words in reg. 5(11) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 69; 2020 c. 1, Sch. 5 para. 1(1)
Reg. 9(6)(b)(ii)(iii) substituted for reg. 9(6)(b)(ii) (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 70(a) (as amended by The Companies and Statutory Auditors etc. (Consequential Amendments) (EU Exit) Regulations 2020 (S.I. 2020/523), regs. 1(2), 15(e)); 2020 c. 1, Sch. 5 para. 1(1)
Words in reg. 9(7)(b)(i) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 70(b); 2020 c. 1, Sch. 5 para. 1(1)
Word in reg. 9(12) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 70(c); 2020 c. 1, Sch. 5 para. 1(1)
Words in reg. 11(2)(b)(i) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 71(b); 2020 c. 1, Sch. 5 para. 1(1)
Words in reg. 11(2)(b)(ii) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 71(c); 2020 c. 1, Sch. 5 para. 1(1)
Words in reg. 11(8) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 71(e)(i); 2020 c. 1, Sch. 5 para. 1(1)
Words in reg. 11(8) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 71(e)(ii); 2020 c. 1, Sch. 5 para. 1(1)
Words in reg. 11(8) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 71(e)(iii); 2020 c. 1, Sch. 5 para. 1(1)
Words in reg. 11(4) inserted (31.12.2020) by S.I. 2019/177, reg. 71(d)(i) (as amended by The Companies and Statutory Auditors etc. (Consequential Amendments) (EU Exit) Regulations 2020 (S.I. 2020/523), regs. 1(2), 15(f)
Words in reg. 21 heading substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 72(a); 2020 c. 1, Sch. 5 para. 1(1)
Words in reg. 21(2) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 72(c); 2020 c. 1, Sch. 5 para. 1(1)
Words in reg. 21(1) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 72(b); 2020 c. 1, Sch. 5 para. 1(1)
Reg. 24(3) omitted (31.12.2020) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 73; 2020 c. 1, Sch. 5 para. 1(1)
Words in Sch. 1 para. 8(1)(d) inserted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 74(a)(i); 2020 c. 1, Sch. 5 para. 1(1)
Words in Sch. 1 para. 8(1)(d) omitted (31.12.2020) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 74(a)(ii); 2020 c. 1, Sch. 5 para. 1(1)
Words in reg. 4(2)(b) inserted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 68(a) (as amended by The Companies and Statutory Auditors etc. (Consequential Amendments) (EU Exit) Regulations 2020 (S.I. 2020/523), regs. 1(2), 15(d)); 2020 c. 1, Sch. 5 para. 1(1)
Words in reg. 4(3)(a) substituted (31.12.2020) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 68(d); 2020 c. 1, Sch. 5 para. 1(1)
Words in reg. 4(3)(b) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 68(d); 2020 c. 1, Sch. 5 para. 1(1)
Word in reg. 4(3)(b)(ii) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 68(e); 2020 c. 1, Sch. 5 para. 1(1)
Words in reg. 11(4) inserted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 71(d)(ii); 2020 c. 1, Sch. 5 para. 1(1)
Words in reg. 11(4) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 71(d)(iii); 2020 c. 1, Sch. 5 para. 1(1)
Words in reg. 11(4) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 71(d)(iv); 2020 c. 1, Sch. 5 para. 1(1)
Words in Sch. 1 para. 15(1)(c)(i) omitted (31.12.2020) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 74(c)(i); 2020 c. 1, Sch. 5 para. 1(1)
Words in Sch. 1 para. 15(1)(e)(i) omitted (31.12.2020) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 74(c)(ii); 2020 c. 1, Sch. 5 para. 1(1)
Words in Sch. 1 para. 15(2)(a) omitted (31.12.2020) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 74(c)(iii); 2020 c. 1, Sch. 5 para. 1(1)
Words in reg. 2 omitted (31.12.2020) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 66(a)(i); 2020 c. 1, Sch. 5 para. 1(1)
Words in reg. 2 inserted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 66(a)(ii); 2020 c. 1, Sch. 5 para. 1(1)
Words in reg. 2 inserted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 66(a)(iii); 2020 c. 1, Sch. 5 para. 1(1)
Words in reg. 2 substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 66(a)(iv); 2020 c. 1, Sch. 5 para. 1(1)
Words in reg. 2 substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 66(b); 2020 c. 1, Sch. 5 para. 1(1)
Words in reg. 2 inserted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 66(c); 2020 c. 1, Sch. 5 para. 1(1)
Words in reg. 2 substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 66(d)(i) (with Sch. 4 paras. 1, 3); 2020 c. 1, Sch. 5 para. 1(1)
Words in reg. 2 substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 66(d)(ii); 2020 c. 1, Sch. 5 para. 1(1)
Words in reg. 2 substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 66(d)(iii) (as amended by The Companies and Statutory Auditors etc. (Consequential Amendments) (EU Exit) Regulations 2020 (S.I. 2020/523), regs. 1(2), 15(c)); 2020 c. 1, Sch. 5 para. 1(1)
Words in reg. 2 omitted (31.12.2020) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 66(e)(i); 2020 c. 1, Sch. 5 para. 1(1)
Word in reg. 2 substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 66(e)(ii); 2020 c. 1, Sch. 5 para. 1(1)
Words in reg. 2 omitted (31.12.2020) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 66(f); 2020 c. 1, Sch. 5 para. 1(1)
Words in reg. 2 inserted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 66(g); 2020 c. 1, Sch. 5 para. 1(1)
Words in reg. 3(1)(c) inserted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 67(a); 2020 c. 1, Sch. 5 para. 1(1)
Word in reg. 3(1)(e) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 67(b); 2020 c. 1, Sch. 5 para. 1(1)
Word in Sch. 1 para. 10(1)(g)(ii) omitted (31.12.2020) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 74(b)(i); 2020 c. 1, Sch. 5 para. 1(1)
Words in Sch. 1 para. 10(1)(g)(ii) omitted (31.12.2020) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 74(b)(ii); 2020 c. 1, Sch. 5 para. 1(1)
Words in reg. 2 inserted (11.5.2025) by The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025 (S.I. 2025/439), regs. 1(2), 14(2)
Word in reg. 11(2)(a) omitted (11.5.2025) by virtue of The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025 (S.I. 2025/439), regs. 1(2), 14(3)(a)
Words in reg. 11(2)(a)(i) substituted (11.5.2025) by The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025 (S.I. 2025/439), regs. 1(2), 14(3)(b)(i)
Words in reg. 11(2)(a)(i) substituted (11.5.2025) by The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025 (S.I. 2025/439), regs. 1(2), 14(3)(b)(ii)
Reg. 11(2)(a)(ii) omitted (11.5.2025) by virtue of The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025 (S.I. 2025/439), regs. 1(2), 14(3)(d)
Words in reg. 11(2)(b) inserted (11.5.2025) by The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025 (S.I. 2025/439), regs. 1(2), 14(3)(e)
Words in reg. 11(8) inserted (11.5.2025) by The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025 (S.I. 2025/439), regs. 1(2), 14(4)
Words in reg. 13A omitted (11.5.2025) by virtue of The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025 (S.I. 2025/439), regs. 1(2), 14(5)(a)
Words in reg. 13A substituted (11.5.2025) by The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025 (S.I. 2025/439), regs. 1(2), 14(5)(b)
Reg. 13A(a) omitted (11.5.2025) by virtue of The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025 (S.I. 2025/439), regs. 1(2), 14(5)(c)
Word in reg. 13A omitted (11.5.2025) by virtue of The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025 (S.I. 2025/439), regs. 1(2), 14(5)(e)
Reg. 13A(c): semicolon substituted for full stop (11.5.2025) by The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025 (S.I. 2025/439), regs. 1(2), 14(5)(f)
Sum in reg. 21(2)(a) substituted (11.5.2025) by The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025 (S.I. 2025/439), regs. 1(2), 14(6)(a)
Sum in reg. 21(2)(b) substituted (11.5.2025) by The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025 (S.I. 2025/439), regs. 1(2), 14(6)(b)
Words in reg. 21(3) substituted (11.5.2025) by The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025 (S.I. 2025/439), regs. 1(2), 14(6)(c)
Provision of non-audit services
13A
The competent authority may, ... allow the provision of the services referred to in points (a) to (k) of the second subparagraph of Article 5(1) of the Audit Regulation, provided that the following requirements are complied with—
- (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (zb) the competent authority is satisfied that exceptional circumstances exist;
- (b) the estimation of the effect on the audited accounts is comprehensively documented and explained in the additional report to the audit committee referred to in Article 11 of the Audit Regulation; ...
- (c) the principles of independence laid down in Part 42 of the Companies Act 2006 and these Regulations are complied with by the statutory auditor;
- (d) subject to paragraph (e), the period for which the competent authority may allow the provision of services to take place relates only to the period between the beginning of the financial year of the accounts to be audited and the issuing of the audit report; and
- (e) in respect of any allowance made by the competent authority in relation to point (e) of the second sub-paragraph of Article 5(1) of the Audit Regulation, the period in which the competent authority may allow the provision of services to take place is the period between the beginning of the financial year of the accounts to be audited and the issuing of the audit report as well as the preceding financial year before that period.
Amendment to the Partnerships (Accounts) Regulations 2008
Amendments to the Companies Act 2006
Amendments to the Building Societies Act 1986
Amendments to other enactments
Amendment of the Companies (Disclosure of Auditor Remuneration and Liability Limitation Agreements) Regulations 2008
Amendments to the Statutory Auditors (Amendment of Companies Act 2006 and Delegation of Functions etc) Order 2012
Amendment of the Statutory Auditors and Third Country Auditors Regulations 2013
Exclusion of large debt securities issuer from definition of “UK-traded third country company”
Amendment of the Companies Act (Transfer of Audit Working Papers to Third Countries) Regulations 2010
Amendment to the Companies (Bodies Concerned with Auditing Standards etc.) (Exemption from Liability) Regulations 2016
Review
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