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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 31 December 2020 - onwards
Version 2 of 2

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 -