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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
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 6 April 2008 - onwards
Version 2 of 2

Regulation 45 Revocations and savings

(1) The Company Auditors (Examinations) Regulations 1990 [S.I. 1990/1146.] are revoked.

(2) The Company Auditors (Examinations) Regulations (Northern Ireland) 1990 [S.R. 1990/309.] are revoked.

(3) The Companies Act 1989 (Register of Auditors and Information About Audit Firms) Regulations 1991 [S.I. 1991/1566.] are revoked.

(4) The Companies (1990 Order) (Register of Auditors and Information About Audit Firms) Regulations (Northern Ireland) 1991 [S.R. 1991/500.] are revoked.

(5) The European Communities (Recognition of Professional Qualifications) (First General System) Regulations 2005 [S.I. 2005/18. The 2005 Regulations were revoked for all other purposes by regulation 39 of, and Schedule 6 to, the European Communities (Recognition of Professional Qualifications) Regulations 2007 (S.I. 2007/2781).] are revoked for the purposes of their application to the profession of company auditor, except for the purposes of their application in relation to auditors appointed for financial years beginning before 6th April 2008.

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