In Article 6 (preparation for the statutory audit and assessment of threats to independence) -

(a) in paragraph 1 -

(i) for "accepting or continuing an engagement for a" substitute "appointment as a statutory auditor for the";

(ii) for "a statutory auditor or an audit firm shall" substitute "a person who is eligible for appointment as a statutory auditor must";

(iii) for "the provisions of Article 22b of Directive 2006/43/EC" substitute "what is required by paragraph 8 of Schedule 1 to the Statutory Auditors and Third Country Auditors Regulations 2016";

(iv) in point (a), for "he, she or it" substitute "the person who is eligible for appointment as a statutory auditor";

(v) in point (b), for "Article 17 of this Regulation" substitute "the provisions for the appointment of statutory auditors by public interest entities and Article 17(7)";

(vi) in point (c) -

(aa) for "Directive 2005/60/EC" substitute "the relevant legislation";

(bb) for "supervisory, administrative and management bodies" substitute "management body";