(1) These Regulations may be cited as the Statutory Auditors Regulations 2017.

(2) Subject to paragraph (3), these Regulations come into force on 1st January 2018.

(3) The following provisions of these Regulations come into force on 6th April 2018 -

(a) regulations 17 and 18;

(b) paragraphs 21 and 22 of Schedule 1;

(c) paragraphs 2(a), 4(b), 13(b) and 16(a) and (b) of Schedule 2.