1. This Regulation shall apply to the following:

(a) statutory auditors carrying out statutory audits of public-interest entities;

(b) public-interest entities.

2. This Regulation shall apply without prejudice to -

(a) Part 16 of the Companies Act 2006 and any corresponding provision in Part 6 of the Friendly Societies Act 1992 and Part 8 of the Building Societies Act 1986,

(b) Part 42 of the Companies Act 2006,

(c) any subordinate legislation made under legislation in subparagraphs (a) or (b), and

(d) the Statutory Auditors and Third Country Auditors Regulations 2016.

3. [deleted]

4. [deleted]

5. [deleted]