In Article 10 (audit report) -

(a) in paragraph 1, for "auditor(s) or the audit firm(s)" substitute "auditor";

(b) in paragraph 2, in the first subparagraph -

(i) for "provisions of Article 28 of Directive 2006/43/EC" substitute "the public interest entity audit reporting requirements";

(ii) in point (a) -

(aa) for "auditor(s) or the audit firm(s)" substitute "auditor";

(bb) omit "(were)";

(iii) in point (b), for "engagement including previous renewals and reappointments of the statutory auditors or the audit firms" substitute "consecutive reappointments of the statutory auditor";

(iv) in point (c), in the second subparagraph, for "financial statements" substitute "accounts";

(v) in point (f) -

(aa) for "auditor(s) or the audit firm(s)" substitute "auditor";

(bb) for "audited entity" substitute "audited person";

(vi) in point (g) -

(aa) omit "or the audit firm";

(bb) for "audited entity" substitute "audited person";