In Part 12 (functions of auditors), in regulation 41 (signature of auditor’s report), in the modified section 504(1) -

(a) omit paragraph (a);

(b) in paragraph (b) [Subsection (1)(b)(ii) of the Companies Act 2006, as set out in regulation 41, was substituted by paragraph 15(b) of Schedule 3 to the Statutory Auditors Regulations 2017 (S.I. 2017/1164).], omit "if there is no applicable standard so issued,".