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Chapter 1 Appointment of Statutory Auditors or Audit Firms (regs. 57-61) |
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Regulation 57 Prohibition of contractual clauses restricting choice of auditors |
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Regulation 58 Selection procedures for statutory auditors or audit firms by public-interest entities |
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Regulation 59 Appointment of statutory auditors or audit firms by public-interest entities - informing the Supervisory Authority |
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Regulation 60 Removal of statutory auditors or audit firms by public-interest entities - supplementary provisions |
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Regulation 61 Directors' report to include date of last appointment of statutory auditor or audit firm |
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Chapter 2 Standards for Statutory Auditors (regs. 62-66) |
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Regulation 62 Continuing education |
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Regulation 63 Professional ethics |
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Regulation 64 Independence, objectivity and professional scepticism |
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Regulation 65 Standards for purposes of Regulations 62 to 64 |
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Regulation 66 Arrangements for enforcement of standards |
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Chapter 3 Confidentiality and Professional Secrecy (regs. 67-76) |
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Regulation 67 Rules of confidentiality to apply |
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Regulation 68 Supplemental provisions in relation to Regulation 67 |
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Regulation 69 Saving |
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Regulation 70 Rules of confidentiality in relation to entities in third countries |
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Regulation 71 Incoming statutory auditor or audit firm to be afforded access to information |
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Regulation 72 Access by recognised accountancy body to audit documents |
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Regulation 73 Access by Supervisory Authority to information and documents held by recognised accountancy bodies or relevant persons |
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Regulation 74 Professional privilege |
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Regulation 75 No liability for acts done in compliance with Regulations |
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Regulation 76 Restriction of section 940 of Companies Act 2014 |
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Chapter 4 Auditing Standards and Audit Reporting (regs. 77-81) |
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Regulation 77 Auditing standards to be applied |
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Regulation 78 Audit of group accounts - responsibility of group auditor |
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Regulation 79 Further responsibility of group auditor |
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Regulation 80 Additional report to audit committee |
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Regulation 81 Auditors' reporting obligations under Article 12 of Regulation (EU) No 537/2014 |
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Chapter 5 Record keeping (reg. 82) |
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Regulation 82 Record keeping |
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Chapter 6 Objectivity (reg. 83) |
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Regulation 83 Future viability |
