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Statutory Auditors and Third Country Auditors Regulations 2016 [SI 2016 No. 649]Introductory TextPart 1 Introduction (regs. 1-2)Regulation 1 Citation, commencement and applicationRegulation 2 InterpretationPart 2 The Competent Authority (regs. 3-11)Regulation 3 The competent authorityRegulation 4 General requirements of auditorsRegulation 5 The competent authority: sanctioning powersRegulation 6 Publication of sanctions and measuresRegulation 7 Enforcement of sanctionsRegulation 8 Recovery of financial penaltiesRegulation 9 Monitoring of audits by the competent authorityRegulation 10 Investigation powersRegulation 11 Performance, monitoring and enforcement of third country audit functionsPart 3 Restrictions on choice of Auditor (reg. 12)Regulation 12 Contractual terms restricting choice of auditorPart 4 Miscellaneous (regs. 13-24)Regulation 13 Power to grant exemptions from the requirements of Article 4(2) of the Audit Regulation (limit on total fees charged for non-audit services)Regulation 13A Provision of non-audit servicesRegulation 14 Amendment to the Partnerships (Accounts) Regulations 2008Regulation 15 Amendments to the Companies Act 2006Regulation 16 Amendments to the Building Societies Act 1986Regulation 17 Amendments to other enactmentsRegulation 18 Amendment of the Companies (Disclosure of Auditor Remuneration and Liability Limitation Agreements) Regulations 2008Regulation 19 Amendments to the Statutory Auditors (Amendment of Companies Act 2006 and Delegation of Functions etc) Order 2012Regulation 20 Amendment of the Statutory Auditors and Third Country Auditors Regulations 2013Regulation 21 Exclusion of large debt securities issuer from definition of "UK-traded third country company"Regulation 22 Amendment of the Companies Act (Transfer of Audit Working Papers to Third Countries) Regulations 2010Regulation 23 Amendment to the Companies (Bodies Concerned with Auditing Standards etc.) (Exemption from Liability) Regulations 2016Regulation 24 ReviewSchedule 1 Requirements for professional ethics, independence, objectivity, confidentiality, auditing standards and audit reporting (paras. 1-16)Schedule 2 Investigation Powers (paras. 1-5)Schedule 3 Amendments to the Companies Act 2006Schedule 3, Part 1 Introductory (paras. 1-2)Schedule 3, Part 2 Amendment to Part 15 of the Companies Act 2006 (para. 3)Schedule 3, Part 3 Amendments to Chapters 2 to 4 of Part 16 of the Companies Act 2006 (paras. 4-26)Schedule 3, Part 4 Amendments to Part 38 of the Companies Act 2006 (para. 27-28)Schedule 3, Part 5 Amendments to Part 42 of the Companies Act 2006 (paras. 29-73)Schedule 4 Amendments to Part 8 of the Building Societies Act 1986Schedule 4, Part 1 Introductory (para. 1)Schedule 4, Part 2 Amendments to Part 8 of the Building Societies Act 1986 (paras. 2-8)Schedule 5 Amendments to other enactments (paras. 1-2)SignatureExplanatory NoteExplanatory MemorandumImpact Assessment
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Schedule 3 Amendments to the Companies Act 2006

Schedule 3, Part 1 Introductory (paras. 1-2)
Schedule 3, Part 2 Amendment to Part 15 of the Companies Act 2006 (para. 3)
Schedule 3, Part 3 Amendments to Chapters 2 to 4 of Part 16 of the Companies Act 2006 (paras. 4-26)
Schedule 3, Part 4 Amendments to Part 38 of the Companies Act 2006 (para. 27-28)
Schedule 3, Part 5 Amendments to Part 42 of the Companies Act 2006 (paras. 29-73)
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