The Statutory Auditors and Third Country Auditors Regulations 2016

[^key-0aaf1744b1492dcbe7c7487a3bbb5ab9]: 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)

[^key-cdc19c42d334450c7372f2324c0d6a43]: 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)

[^key-841d4d084668dfed6bc0b725ea5d8c7a]: 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)

[^key-c857f17c2db94b401cea6d14fd98183a]: 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)

[^key-7c19addc65fb5c8a80c88ae44eec1f1a]: 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)

[^key-b60d48372c0995776fa6d537474899da]: 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)

[^key-74766cfbb5f9b5768bbea1628b8f1080]: 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)

[^key-0e266bd7c49e4c3a8689937fd6a5340b]: 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)

[^key-4a5de609993a93cbca4dc729b6a7127f]: 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)

[^key-c950ce17292a0646642b2d5f191028ef]: 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)

[^key-b8dee8d6ec4754034ce02b9fa82d3703]: 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)

[^key-a17b080cc763502152debfea1fb21c77]: 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)

[^key-ba39921cec2489987024c26ae985cda3]: 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)

[^key-7df6bcc24e3c00dcc3402d8b7a49122f]: 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)

[^key-c4e906d93ebbfcd2765b8b71851c2769]: 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)

[^key-9fa0bf7319cf061faa316f5016cd450e]: 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)

[^key-8e7ee37a9a39211b51b72d1710b136e3]: 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)

[^key-8ddccc7b14cf1b4827eef549db7bf2e1]: 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)

[^key-1e042dbdbf3db52ebf7aa4dbe609ade7]: 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)

[^key-5f9073687579c90a77ee18fe11098614]: 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)

[^key-2897b189da0268dac27f2a6ec31fbc2e]: 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)

[^key-478e04b6e40b86a1da23e2108be766c4]: 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)

[^key-95b69fb7def9727062701d370d2fa21a]: 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)

[^key-7f38816972a09bd02e9ad47a77c8146b]: 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)

[^key-a6f62921db78aa10de50db37a808e30e]: 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)

[^key-68db103d7c63c58c0597b26b1e3b2fa5]: 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)

[^key-460a57a28154a716753c0379fad7409a]: 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)

[^key-087e9577ff17b4dcbccc53e55de0626d]: 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)

[^key-4c2eb326e9a2e063861c062091b115a4]: 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)

[^key-a8fd62afedf8bf43f9c99a380220e3b2]: 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)

[^key-493acb0da3d685dac56107ab7979bc8d]: 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)

[^key-e50ff8026518875a676f9b8318a7dbc9]: 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)

[^key-8c214d8cc6482236c14e8f611a96d58f]: 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)

[^key-1c2f5b116dcf614e5974c08e0cfd0603]: 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)

[^key-4f8202e6de0a8b35aac7f64ea6b0cafb]: 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)

Provision of non-audit services

13A

The competent authority may, ... allow the provision of the services referred to in points (a) to (k) of the second subparagraph of Article 5(1) of the Audit Regulation, provided that the following requirements are complied with—

• (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (zb) the competent authority is satisfied that exceptional circumstances exist;

• (b) the estimation of the effect on the audited accounts is comprehensively documented and explained in the additional report to the audit committee referred to in Article 11 of the Audit Regulation; ...

• (c) the principles of independence laid down in Part 42 of the Companies Act 2006 and these Regulations are complied with by the statutory auditor;

• (d) subject to paragraph (e), the period for which the competent authority may allow the provision of services to take place relates only to the period between the beginning of the financial year of the accounts to be audited and the issuing of the audit report; and

• (e) in respect of any allowance made by the competent authority in relation to point (e) of the second sub-paragraph of Article 5(1) of the Audit Regulation, the period in which the competent authority may allow the provision of services to take place is the period between the beginning of the financial year of the accounts to be audited and the issuing of the audit report as well as the preceding financial year before that period.

Amendment to the Partnerships (Accounts) Regulations 2008

Amendments to the Companies Act 2006

Amendments to the Building Societies Act 1986

Amendments to other enactments

Amendment of the Companies (Disclosure of Auditor Remuneration and Liability Limitation Agreements) Regulations 2008

Amendments to the Statutory Auditors (Amendment of Companies Act 2006 and Delegation of Functions etc) Order 2012

Amendment of the Statutory Auditors and Third Country Auditors Regulations 2013

Exclusion of large debt securities issuer from definition of “UK-traded third country company”

Amendment of the Companies Act (Transfer of Audit Working Papers to Third Countries) Regulations 2010

Amendment to the Companies (Bodies Concerned with Auditing Standards etc.) (Exemption from Liability) Regulations 2016

Review