icon-grid
Better Regulation logo
Table of Contents

Table of Contents

Expand all headings Collapse all headings Expand side bar Collapse side bar
Statutory Auditors and Third Country Auditors Regulations 2007 [SI 2007 No. 3494]Introductory TextPart 1 Citation, commencement and interpretation (regs. 1-3)Regulation 1 Citation and commencementRegulation 2 Minor definitionsRegulation 3 Index of defined expressionsPart 2 Statutory auditors (regs. 4-6)Regulation 4 Supervisory bodiesRegulation 5 Appropriate qualificationsRegulation 6 Approval of third country qualificationsPart 3 Competent authorities (regs. 7-16)Regulation 7 Notification of matters relevant to other EEA StatesRegulation 8 Restrictions on disclosureRegulation 9 Supervision of Auditors General by the Independent SupervisorRegulation 10 Duties of Auditors General in relation to supervision arrangementsRegulation 11 Reports of the Secretary of StateRegulation 12 Delegation of Secretary of State's functionsRegulation 13 Delegation of functions to an existing bodyRegulation 14 Cooperation with foreign competent authoritiesRegulation 15 Transfer of papers to third countriesRegulation 16 Directions to comply with international obligationsPart 4 Recognised supervisory bodies (regs. 17-28)Regulation 17 EEA auditorsRegulation 18 Meaning of "controlled by qualified persons"Regulation 19 Professional integrity and independenceRegulation 20 Technical standards for group auditsRegulation 21 Public interest entity reporting and independence requirementsRegulation 22 Monitoring and enforcementRegulation 23 Monitoring of auditsRegulation 24 Transfer of papers to third countriesRegulation 25 InterpretationRegulation 26 Arrangements for setting technical standardsRegulation 27 Arrangements for setting standards relating to public interest entity reporting and independence requirementsRegulation 28 Arrangements for independent monitoring of audits of listed companies and other major bodiesPart 5 Registration of third country auditors (regs. 29-40)Regulation 29 InterpretationRegulation 30 The register of auditorsRegulation 31 Meaning of "registered third country auditor" and "UK-traded non-EEA company"Regulation 32 Duties of registered third country auditorsRegulation 33 Arrangements for registered third country auditors: consequential amendmentsRegulation 34 Register of third country auditorsRegulation 35 Application for registration of third country auditorRegulation 36 Application statementRegulation 37 Acceptance and refusal of application for registrationRegulation 38 Allocation of registered numberRegulation 39 Duty to provide updated informationRegulation 40 Removal of third country auditor from the registerPart 6 Other amendments and revocations (regs. 41-45)Regulation 41 Meaning of "appropriate audit authority" and "major audit"Regulation 42 Grounds for petition by company memberRegulation 43 Exclusion of large debt securities issuer from definition of "UK-traded non-EEA company"Regulation 44 Practical trainingRegulation 45 Revocations and savingsSchedule - Schedule 11A to the Companies Act 2006SignatureExplanatory NoteExplanatory Memorandum
Document Overview
Tools
Set a date to view the document
Text comparison options
Full text - Date 1 vs Date 2
Amendments requiring commencement - Current text vs Text requiring commencement
Draft proposed changes - Current text vs Text proposed by drafting documents
Coming soon: Any documents - Any document vs Another document at any date
Print / Export options
Current page
Whole document
Selected pages
Consolidated PDF of the entire document as of 28th December 2024
Export
Export line by line
Export provision to provision
Report template
Create report template
Alert me to changes
Manage alerts
Bookmarks
This page
This document
Manage bookmarks
Search within this document
View previous searches
Share
Get page link
Share via email application
PreviousNext
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 6 April 2008 - onwards
Version 2 of 2

Regulation 13 Delegation of functions to an existing body

In section 1253(5) of the Companies Act 2006 (delegation of functions to an existing body) for "paragraph 21, 22, 23(1) or 24(1) of Schedule 10" substitute "paragraph 21 to 22B, 23(1) or 24(1) of Schedule 10".

PreviousNext