(1) In these Regulations -
"2010 Audits Regulations" means the European Communities (Statutory Audits) (Directive 2006/43/EC) Regulations 2010 revoked by Regulation 2(1);
"AAPA report" means the annual audit programme and activity report referred to in Regulation 34(1);
"additional report to the audit committee" means the report submitted to the audit committee of a public-interest entity by the statutory auditor or audit firm carrying out statutory audits as set out in Article 11 of Regulation (EU) No 537/2014;
"affiliate", in relation to a statutory audit firm, means any undertaking, regardless of legal form, which is connected to the statutory audit firm by means of common ownership, control or management;
"approved", in relation to a statutory auditor or audit firm, means approved under these Regulations;
"aptitude test" means an aptitude test referred to in Regulation 49(1);
"audit committee", in relation to a public-interest entity, means the audit committee established for