Part 3Audit

Amendments to the Statutory Auditors and Third Country Auditors Regulations 2013

regulation 13 + 13.—(1) The Statutory Auditors and Third Country Auditors Regulations 2013(1) are amended as follows.

(2) In regulation 12(2)(c) omit “or,”;

(3) In regulation 12(2)(d) for “.” substitute “or,”;

(4) In regulation 12(2) after paragraph (d) insert—

“(e)section 1251 of the Act (fees).”;

(5) In regulation 12(3)(b)(ii) for “.” substitute “or,”;

(6) In regulation 12 after paragraph (3)(b)(ii) insert—

“(c)the registered third country auditor has notified the designated body, in writing, that it no longer seeks to be included on the register.”.