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Chapter 1 Standards for statutory auditors and audit firms (regs. 39-43) |
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Regulation 39 Continuing education |
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Regulation 40 Professional ethics |
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Regulation 41 Independence and objectivity |
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Regulation 42 Standards for purposes of Regulations 39 to 41 |
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Regulation 43 Arrangements for enforcement of standards |
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Chapter 2 Confidentiality and Professional Secrecy (regs. 44-53) |
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Regulation 44 Rules of confidentiality to apply |
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Regulation 45 Supplemental provisions in relation to Regulation 44 |
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Regulation 46 Saving |
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Regulation 47 Incoming statutory auditor or audit firm to be afforded access to information |
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Regulation 48 Access by competent authority to audit documents |
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Regulation 49 Access by competent authority with supervisory and other functions to documents in possession of competent authority |
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Regulation 50 Professional privilege |
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Regulation 51 No liability for acts done in compliance with Regulations |
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Regulation 52 Restriction of section 31 of Act of 2003 |
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Regulation 53 Further amendment of section 31 of Act of 2003 |
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Chapter 3 Auditing Standards and Audit Reporting (regs. 54-57) |
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Regulation 54 International auditing standards to be applied |
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Regulation 55 Audit of group accounts - responsibility of group auditor |
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Regulation 56 Further responsibility of group auditor |
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Regulation 57 Amendment of section 193 of Act of 1990 |
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Chapter 4 Transparency report (regs. 58-61) |
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Regulation 58 Transparency report |
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Regulation 59 Contents of transparency report - general |
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Regulation 60 Publication of transparency report |
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Regulation 61 Specific requirements in relation to contents of transparency report |
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Chapter 5 Duties to notify competent authority with supervisory and other functions in event of cessation of office by statutory auditor or audit firm and restrictions on their removal (reg. 62) |
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Regulation 62 Amendment of Principal Act with regard to removal of auditors |
