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Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 21 September 2018 - onwards
  Version 2 of 2    

935A. Interpretation of sections 935A to 935D and 941A

Repealed from 21 September 2018

(1) In this section and sections 935B to 935D and 941A -

"client" includes an individual, a body corporate, an unincorporated body of persons and a partnership;

"publication sanction", in relation to a statutory auditor or relevant director, means the publication in accordance with section 935D(1) of the auditor's or director's particulars referred to in that section together with the other related particulars referred to in that section;

"relevant contravention", in relation to a statutory auditor, means a contravention by the statutory auditor of a provision of - (a) the 2016 Audits Regulations, (b) Regulation (EU) No 537/2014, (c) section 336, 337 or 935C(3),;

"relevant decision" (a) means a decision under section 935B(6) by the Supervisory Authority that a statutory auditor has committed a relevant contravention, (b) if, in consequence of that decision - (i) the Supervisory Authority decides under that section to impose a relevant sanction on the audit

Comparing proposed amendment...