The Statutory Auditors and Third Country Auditors (Amendment) Regulations 2011

Extract

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The Statutory Auditors and Third Country Auditors (Amendment) Regulations 2011

Statutory Instruments

Companies

Auditors

Made

19 th July 2011

Laid before Parliament

26 th July 2011

Coming into force in accordance with regulation 1(2) , (3) and (4)

The Secretary of State is a Minister designated(1) for the purposes of section 2(2) of the European Communities Act 1972(2) in relation to auditors and the audit of accounts.

The Secretary of State makes these Regulations in exercise of the powers conferred by section 2(2) of the European Communities Act 1972 , and by sections 1239(1)(b) , (2) and (5)(d) , 1246(1) and 1292(1)(c) of the Companies Act 2006(3).

PART 1 Introduction

Citation, commencement and application

1.—(1) These Regulations may be cited as the Statutory Auditors and Third Country Auditors (Amendment) Regulations 2011.

(2) These Regulations, except for the provisions referred to in paragraphs (3) and (4) , come into force on 1 st September 2011.

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