The Statutory Auditors and Third Country Auditors Regulations 2016

Section 515 was amended by section of, and paragraphs 13 and 15 of Schedule 5 to, the Deregulation Act 2015.

Section 519A was inserted by section 18 of the Deregulation Act 2015.

OJ No L 176, 27.6.2013, p.1-337.

OJ No L 176, 27.6.2013, p. 338- 436.

OJ No L 374, 31.12.1991, p.7- 31.

Section 102A was substituted by S.I. 2005/1433 and amended by S.I. 2015/1755.

Section 103 was substituted for section 103 by S.I. 2005/1433 and amended by paragraph 11(2) of Schedule 15(1) to the Companies Act 2006 (c.46).

OJ No L 145, 30.4.2004, p.1- 44.

OJ No L 158, 27.5.2014, p.77-112.

A company registered in England and Wales with number 02486368.

Section 1217 was amended by S.I.2007/3494.

Section 1223A was inserted by S.I. 2007/3494.

Section 1224A was inserted by S.I. 2007/3494 and amended by S.I. 2011/1856.

Section 1225, 1225A-1225G was substituted for section 1225 by S.I. 2012/1741.

Sections 1229(2), 1229(2A) and 1229(3A) were inserted by S.I. 2007/3494.

Section 1239 was amended by S.I. 2007/3494.

Section 1251A was inserted by S.I. 2007/3494.

Section 1253 was amended by S.I. 2013/1672.

Paragraph 23(1) was substituted for paragraph 23(1) by S.I. 2012/1741.

Paragraph 23A was inserted by S.I. 2011/1856 and amended by S.I. 2013/1672.

Paragraph 24(1) and (1A) were substituted for paragraph 24(1) by S.I. 2012/1741.

Section 1253B was inserted by S.I. 2007/3494.

Section 1253C was inserted by S.I. 2007/3494 and amended by S.I. 2011/1043.

Sections 1253D-1253DE were substituted for section 1253D by S.I. 2010/2537.

Section 1253DE(1) was amended by S.I. 2010/2537.

Section 1254 was amended by S.I. 2007/3494 and 2011/1043.

Section 1262 was amended by S.I. 2007/3494.

Section 78 was amended by paragraphs 1 and 7 of Schedule 9 to the Financial Services (Banking Reform) Act 2013 (c. 33) and by S.I. 1995/3233, 2004/3380, 2008/1519.

Section 78A was inserted by S.I. 2004/3380 and then substituted by S.I 2008/1519.

Section 78C was inserted by S.I. 2004/3380 and then substituted by S.I. 2008/1519; it was amended by S.I. 2013/496.

Section 78D was inserted by S.I. 2004/3380 and then substituted by S.I. 2008/1519; it was amended by S.I. 2013/496.

Section 79 was amended by paragraph 34 of Schedule 7, and Schedule 9, to the Building Societies Act 1997 (c. 32) and by S.I. 2001/2617 and 2008/1519.

Paragraph 6A was inserted by S.I. 2008/1519.

Paragraph 8C was inserted by S.I. 2008/1519.

2006 c. 46.

Section 522 was amended by S.I. 2015/1732.

Section 523 was amended by section 18 of the Deregulation Act 2015.

A company registered in England and Wales with number 02486368.

2014 c. 2.

OJ No. L 158, 27.05.14.

OJ L 158/77 27.05.14.

Reg. 12 substituted (1.5.2017) by The Statutory Auditors and Third Country Auditors Regulations 2017 (S.I. 2017/516), regs. 1(2), 14(3)

Words in reg. 5(11)(j) inserted (1.5.2017) by The Statutory Auditors and Third Country Auditors Regulations 2017 (S.I. 2017/516), regs. 1(2), 14(2)

Word in reg. 2 inserted (1.1.2018) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), 16(a) (with reg. 2(6)(7))

Words in reg. 2 inserted (1.1.2018) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), 16(b) (with reg. 2(6)(7))

Word in reg. 2 inserted (1.1.2018) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), 16(c) (with reg. 2(6)(7))

Words in reg. 2 repealed (with effect in accordance with reg. 19(2) of the amending S.I.) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 4 (with reg. 2(6)(7))

Words in reg. 5(11) repealed (with effect in accordance with reg. 19(2) of the amending S.I.) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 4 (with reg. 2(6)(7))

Reg. 13A inserted (22.2.2019) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 107

Words in reg. 3(2)(b) substituted (22.2.2019) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 106(a)

Reg. 3(5A)(5B) inserted (22.2.2019) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 106(b)

Reg. 3(14)(15) inserted (22.2.2019) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 106(c)

Words in Sch. 1 para. 1 substituted (21.2.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/108), regs. 1(2)(b), 17(2)

Words in Sch. 1 para. 2(4)(a) substituted (21.2.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/108), regs. 1(2)(b), 17(3)

Words in Sch. 1 para. 6 substituted (21.2.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/108), regs. 1(2)(b), 17(4)

Word in Sch. 1 para. 15(1)(e)(i) substituted (21.2.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/108), regs. 1(2)(b), 17(5)

Word in Sch. 1 para. 15(2) substituted (21.2.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/108), regs. 1(2)(b), 17(5)

Words in reg. 5(11) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 69; 2020 c. 1, Sch. 5 para. 1(1)

Reg. 9(6)(b)(ii)(iii) substituted for reg. 9(6)(b)(ii) (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 70(a) (as amended by The Companies and Statutory Auditors etc. (Consequential Amendments) (EU Exit) Regulations 2020 (S.I. 2020/523), regs. 1(2), 15(e)); 2020 c. 1, Sch. 5 para. 1(1)

Words in reg. 9(7)(b)(i) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 70(b); 2020 c. 1, Sch. 5 para. 1(1)

Word in reg. 9(12) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 70(c); 2020 c. 1, Sch. 5 para. 1(1)

Reg. 11(2)(a) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 71(a); 2020 c. 1, Sch. 5 para. 1(1)

Words in reg. 11(2)(b)(i) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 71(b); 2020 c. 1, Sch. 5 para. 1(1)

Words in reg. 11(2)(b)(ii) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 71(c); 2020 c. 1, Sch. 5 para. 1(1)

Words in reg. 11(8) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 71(e)(i); 2020 c. 1, Sch. 5 para. 1(1)

Words in reg. 11(8) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 71(e)(ii); 2020 c. 1, Sch. 5 para. 1(1)

Words in reg. 11(8) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 71(e)(iii); 2020 c. 1, Sch. 5 para. 1(1)

Words in reg. 11(4) inserted (31.12.2020) by S.I. 2019/177, reg. 71(d)(i) (as amended by The Companies and Statutory Auditors etc. (Consequential Amendments) (EU Exit) Regulations 2020 (S.I. 2020/523), regs. 1(2), 15(f)

Words in reg. 21 heading substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 72(a); 2020 c. 1, Sch. 5 para. 1(1)

Words in reg. 21(2) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 72(c); 2020 c. 1, Sch. 5 para. 1(1)

Words in reg. 21(1) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 72(b); 2020 c. 1, Sch. 5 para. 1(1)

Reg. 24(3) omitted (31.12.2020) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 73; 2020 c. 1, Sch. 5 para. 1(1)

Sch. 1 para. 16(2)(a) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 74(d); 2020 c. 1, Sch. 5 para. 1(1)

Words in Sch. 1 para. 8(1)(d) inserted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 74(a)(i); 2020 c. 1, Sch. 5 para. 1(1)

Words in Sch. 1 para. 8(1)(d) omitted (31.12.2020) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 74(a)(ii); 2020 c. 1, Sch. 5 para. 1(1)

Reg. 4(3A)(3B) inserted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 68(f); 2020 c. 1, Sch. 5 para. 1(1)

Words in reg. 4(2)(b) inserted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 68(a) (as amended by The Companies and Statutory Auditors etc. (Consequential Amendments) (EU Exit) Regulations 2020 (S.I. 2020/523), regs. 1(2), 15(d)); 2020 c. 1, Sch. 5 para. 1(1)

Reg. 4(2)(ba) inserted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 68(b); 2020 c. 1, Sch. 5 para. 1(1)

Reg. 4(3)(za) inserted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 68(c); 2020 c. 1, Sch. 5 para. 1(1)

Words in reg. 4(3)(a) substituted (31.12.2020) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 68(d); 2020 c. 1, Sch. 5 para. 1(1)

Words in reg. 4(3)(b) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 68(d); 2020 c. 1, Sch. 5 para. 1(1)

Word in reg. 4(3)(b)(ii) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 68(e); 2020 c. 1, Sch. 5 para. 1(1)

Words in reg. 11(4) inserted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 71(d)(ii); 2020 c. 1, Sch. 5 para. 1(1)

Words in reg. 11(4) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 71(d)(iii); 2020 c. 1, Sch. 5 para. 1(1)

Words in reg. 11(4) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 71(d)(iv); 2020 c. 1, Sch. 5 para. 1(1)

Words in Sch. 1 para. 15(1)(c)(i) omitted (31.12.2020) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 74(c)(i); 2020 c. 1, Sch. 5 para. 1(1)

Words in Sch. 1 para. 15(1)(e)(i) omitted (31.12.2020) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 74(c)(ii); 2020 c. 1, Sch. 5 para. 1(1)

Words in Sch. 1 para. 15(2)(a) omitted (31.12.2020) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 74(c)(iii); 2020 c. 1, Sch. 5 para. 1(1)

Words in reg. 2 omitted (31.12.2020) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 66(a)(i); 2020 c. 1, Sch. 5 para. 1(1)

Words in reg. 2 inserted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 66(a)(ii); 2020 c. 1, Sch. 5 para. 1(1)

Words in reg. 2 inserted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 66(a)(iii); 2020 c. 1, Sch. 5 para. 1(1)

Words in reg. 2 substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 66(a)(iv); 2020 c. 1, Sch. 5 para. 1(1)

Words in reg. 2 substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 66(b); 2020 c. 1, Sch. 5 para. 1(1)

Words in reg. 2 inserted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 66(c); 2020 c. 1, Sch. 5 para. 1(1)

Words in reg. 2 substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 66(d)(i) (with Sch. 4 paras. 1, 3); 2020 c. 1, Sch. 5 para. 1(1)

Words in reg. 2 substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 66(d)(ii); 2020 c. 1, Sch. 5 para. 1(1)

Words in reg. 2 substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 66(d)(iii) (as amended by The Companies and Statutory Auditors etc. (Consequential Amendments) (EU Exit) Regulations 2020 (S.I. 2020/523), regs. 1(2), 15(c)); 2020 c. 1, Sch. 5 para. 1(1)

Words in reg. 2 omitted (31.12.2020) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 66(e)(i); 2020 c. 1, Sch. 5 para. 1(1)

Word in reg. 2 substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 66(e)(ii); 2020 c. 1, Sch. 5 para. 1(1)

Words in reg. 2 omitted (31.12.2020) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 66(f); 2020 c. 1, Sch. 5 para. 1(1)

Words in reg. 2 inserted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 66(g); 2020 c. 1, Sch. 5 para. 1(1)

Words in reg. 3(1)(c) inserted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 67(a); 2020 c. 1, Sch. 5 para. 1(1)

Word in reg. 3(1)(e) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 67(b); 2020 c. 1, Sch. 5 para. 1(1)

Word in Sch. 1 para. 10(1)(g)(ii) omitted (31.12.2020) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 74(b)(i); 2020 c. 1, Sch. 5 para. 1(1)

Words in Sch. 1 para. 10(1)(g)(ii) omitted (31.12.2020) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 74(b)(ii); 2020 c. 1, Sch. 5 para. 1(1)

Words in reg. 2 inserted (11.5.2025) by The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025 (S.I. 2025/439), regs. 1(2), 14(2)

Word in reg. 11(2)(a) omitted (11.5.2025) by virtue of The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025 (S.I. 2025/439), regs. 1(2), 14(3)(a)

Words in reg. 11(2)(a)(i) substituted (11.5.2025) by The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025 (S.I. 2025/439), regs. 1(2), 14(3)(b)(i)

Words in reg. 11(2)(a)(i) substituted (11.5.2025) by The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025 (S.I. 2025/439), regs. 1(2), 14(3)(b)(ii)

Reg. 11(2)(a)(ia) inserted (11.5.2025) by The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025 (S.I. 2025/439), regs. 1(2), 14(3)(c)

Reg. 11(2)(a)(ii) omitted (11.5.2025) by virtue of The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025 (S.I. 2025/439), regs. 1(2), 14(3)(d)

Words in reg. 11(2)(b) inserted (11.5.2025) by The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025 (S.I. 2025/439), regs. 1(2), 14(3)(e)

Words in reg. 11(8) inserted (11.5.2025) by The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025 (S.I. 2025/439), regs. 1(2), 14(4)

Words in reg. 13A omitted (11.5.2025) by virtue of The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025 (S.I. 2025/439), regs. 1(2), 14(5)(a)

Words in reg. 13A substituted (11.5.2025) by The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025 (S.I. 2025/439), regs. 1(2), 14(5)(b)

Reg. 13A(a) omitted (11.5.2025) by virtue of The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025 (S.I. 2025/439), regs. 1(2), 14(5)(c)

Reg. 13A(zb) inserted (11.5.2025) by The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025 (S.I. 2025/439), regs. 1(2), 14(5)(d)

Word in reg. 13A omitted (11.5.2025) by virtue of The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025 (S.I. 2025/439), regs. 1(2), 14(5)(e)

Reg. 13A(c): semicolon substituted for full stop (11.5.2025) by The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025 (S.I. 2025/439), regs. 1(2), 14(5)(f)

Reg. 13A(d)(e) inserted (11.5.2025) by The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025 (S.I. 2025/439), regs. 1(2), 14(5)(f)

Sum in reg. 21(2)(a) substituted (11.5.2025) by The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025 (S.I. 2025/439), regs. 1(2), 14(6)(a)

Sum in reg. 21(2)(b) substituted (11.5.2025) by The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025 (S.I. 2025/439), regs. 1(2), 14(6)(b)

Words in reg. 21(3) substituted (11.5.2025) by The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025 (S.I. 2025/439), regs. 1(2), 14(6)(c)