Regulation 87
In Article 13 (transparency report) -
(a) in paragraph 1 -
(i) in the first subparagraph -
(aa) omit "or an audit firm";
(bb) for "statutory audits of public interest entities" substitute "the statutory audit of a public interest entity";
(cc) omit "or the audit firm";
(dd) omit "If the statutory auditor" to the end of that subparagraph;
(ii) in the second subparagraph -
(aa) omit "or an audit firm";
(bb) omit "or the audit firm";
(iii) in the third subparagraph -
(aa) omit "and audit firms";
(bb) omit "or the audit firm";
(b) in paragraph 2, in the first subparagraph -
(i) in point (a), for "audit firm" substitute "statutory auditor, if it is a firm";
(ii) in point (b), omit "or the audit firm";
(iii) for point (b)(ii), substitute -