The Statutory Auditors and Third Country Auditors Regulations 2017

[^f00006]: Section 117 has been amended by paragraph 15 of Schedule 9 to the Financial Services (Banking Reform) Act 2013 (c. 33), and section 117A was inserted by paragraph 16 of Schedule 9 to that Act.

[^f00007]: 1992 c. 40.

[^f00008]: 2008/1950, amended by S.I. 2013/472.

[^f00009]: See in particular section 116 of that Act, to which there is an amendment but which is not relevant, for the definition of friendly society.

[^f00010]: 2000 c. 12.

[^f00011]: Section 78 was amended by S.I. 1995/3233, 2004/3380, 2008/1519 and 2016/649; there are other amendments but none is relevant.

[^f00012]: Section 78A was inserted by S.I. 2004/3380 and then substituted by S.I. 2008/1519. It was amended by S.I. 2016/649.

[^f00013]: Section 78C was inserted by S.I. 2008/1519, and amended by S.I. 2013/496 and 2016/649.

[^f00014]: Section 79 was amended by S.I. 2001/2617, 2008/1519 and 2016/649; there are other amendments but none is relevant.

[^f00015]: Paragraphs 3A to 3C, 5A and 5B of Schedule 11 were inserted by S.I. 2016/649; there are other amendments to Schedule 11 but none is relevant.

[^f00016]: 1992 c. 40.

[^f00017]: Section 73 was amended by S.I. 2001/2617, 2005/2211 and 2008/1140.

[^f00018]: Section 74 was substituted by S.I. 2008/1140.

[^f00019]: Section 74B was inserted by S.I. 2008/1140 and amended by S.I. 2013/496.

[^f00020]: Section 74C was inserted by S.I. 2008/1140 and amended by S.I. 2013/496.

[^f00021]: Section 78A was inserted by S.I. 2005/2211, and subsection (3) was inserted by S.I. 2008/948. There are other amendments but none is relevant.

[^f00022]: OJ No. L 374 31.12.91, p .7.

[^f00023]: 2000 c. 8. See sections 102A(6) and 103(1).

[^f00024]: OJ No. L 145 30.04.04, p. 1.

[^f00025]: Paragraph 10A was inserted by S.I. 2008/1140 and amended by S.I. 2013/496.

[^f00026]: OJ L 157, 09.06.06, p.87. This Directive was amended by Directives 2008/30/EC, 2013/34/EU and 2014/56/EU.

[^f00027]: OJ L 158, 27.05.14, p.77.

[^f00028]: A company registered in England and Wales with number 02486368.

[^f00029]: 2006 c. 46.

[^f00030]: Section 485A was inserted by S.I. 2016/649.

[^f00031]: Section 485B was inserted by S.I. 2016/649.

[^f00032]: Section 486 was amended by S.I. 2016/649.

[^f00033]: Section 487 was amended by S.I. 2016/649.

[^f00034]: Section 487A was inserted by S.I. 2016/649.

[^f00035]: Section 489A was inserted by S.I. 2016/649.

[^f00036]: Section 489B was inserted by S.I. 2016/649.

[^f00037]: Section 490 was amended by S.I. 2016/649.

[^f00038]: Subsections (1A) to (1E) were inserted by S.I. 2016/649.

[^f00039]: Section 491A was inserted by S.I. 2016/649.

[^f00040]: Section 494A was inserted by S.I. 2016/649.

[^f00041]: Subsection (4) was substituted by S.I. 2016/649; there are other amendments to section 495 but none is relevant.

[^f00042]: Section 511A was inserted by S.I. 2016/649.

[^f00043]: Section 1210(3) was amended by S.I. 2008/565, 2012/1809 and 2013/3115; there are other instruments amending section 1210 but none is relevant.

[^f00044]: 1992 c. 40.

[^f00045]: 2000 c. 8.

[^f00046]: Section 102A was substituted for section 103 as originally enacted by S.I. 2005/1433. Subsection (6) was amended by paragraph 10 of Schedule 15 to the Companies Act 2006 (c. 46) and by S.I. 2015/1755; there are other amendments to the section but none is relevant.

[^f00047]: The definition of “regulated market” was amended by paragraph 11 of Schedule 15 to the Companies Act 2006.

[^f00048]: Subsection (1A) was inserted by S.I. 2007/3494 and amended by S.I. 2016/649. There are other amendments to section 1217 but none is relevant.

[^f00049]: Section 1219 was amended by S.I. 2007/3494.

[^f00050]: Section 1253D was inserted by S.I. 2007/3494, substituted by S.I. 2010/2537 and amended by S.I. 2016/649.

[^f00051]: Section 1253E was inserted by S.I. 2007/3494, substituted by S.I. 2010/2537 and amended by S.I. 2016/649.

[^f00052]: Paragraph 16AA was substituted for paragraph 16A (which was inserted by S.I. 2007/394) by S.I. 2010/2537.

[^f00053]: Paragraph 62 was amended by S.I. 2011/1856.

[^f00054]: Schedule 11A was inserted by S.I. 2007/3494. There are amendments which are not relevant to these Regulations.

[^f00055]: S.I. 2016/649.

[^f00056]: S.I. 2008/1950, amended by S.I. 2013/472.

[^f00057]: 2015 c. 26. Section 30 was amended by section 19 of the Enterprise Act 2016 (c. 12).

[^f00058]: OJ L 157, 09.06.06, p.87. This Directive was amended by Directives 2008/30/EC, 2013/34/EU and 2014/56/EU.

[^f00059]: S.I. 2012/1741, amended by S.I. 2016/649. There is another amending instrument but it is not relevant.

[^f00060]: S.I. 2014/2418, there are amending instruments but none is relevant.

[^f00061]: S.I. 2016/649.

[^f00062]: OJ L 158, 27.5.2014, p.77.

[^f00063]: 2006 c.46. Paragraph 13(10) of Schedule 10 to the Companies Act 2006 was repealed by S.I. 2016/649, subject to a saving in relation to local audit carried out under the Local Audit and Accountability Act 2014 (2014 c.2).

[^f00064]: The definition of third country auditor in section 1261 was inserted by S.I. 2007/3494 and amended by S.I. 2016/649. There are other amendments to section 1261 but none is relevant.

[^f00065]: See section 1252 of the Companies Act 2006 and S.I. 2012/1741 made under that section.

[^f00066]: The designated body in S.I. 2013/1672 is defined in regulation 5 as the Financial Reporting Council Limited, a company registered in England and Wales with number 02486368.

[^f00067]: SI 2013/1672.

[^f00068]: 2014 c.2.

[^f00069]: Paragraph 24 of Schedule 10 to the Companies Act 2006 was repealed by S.I. 2016/649, however it was saved by that instrument in relation to local audit carried out under the Local Audit and Accountability Act 2014.

[^f00070]: S.R. (NI) 1999 No 401; the Schedule to that instrument was last substituted by S.R. (NI) 2014 No 48.