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The Statutory Auditors and Third Country Auditors Regulations 2007
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Statutory Instruments
2007 No. 3494
COMPANIES
AUDITORS
The Statutory Auditors and Third Country Auditors Regulations 2007
Made
17th December 2007
Laid before Parliament
17th December 2007
Coming into force in accordance with regulation 1(2) and (3)
The Secretary of State is a Minister designated M1 for the purposes of section 2(2) of the European Communities Act 1972 M2 in relation to auditors and the audit of accounts.
These Regulations make provision for a purpose mentioned in section 2(2) of that Act and it appears to the Secretary of State that it is expedient for the reference to Directive 2006/43/EC of the European Parliament and of the Council on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC M3, to be construed as a reference to that Directive as amended at any time before 1st January 2009.
In exercise of the powers conferred by section 2(2) M4 of, as read with paragraph 1A of Schedule 2 to, the European Communities Act 1972 and sections 1239, 1241(2)(c), 1246, 1292(1)(a) and (b) and (2) of, and paragraph 8(1)(a) of Schedule 11 to, the Companies Act 2006 M5, the Secretary of State makes the following Regulations.
Marginal Citations
M3OJ L 157, 9.6.2006, p. 87. The Directive extends to the European Economic Area by virtue of Decision of the EEA Joint Committee No. 160/2006 of 8 December 2006 amending Annex XXII (Company law) to the EEA Agreement (OJ L 89, 29.3.2007, p. 38).
M4The enabling powers of section 2(2) were extended by virtue of the amendment of section 1(2) by section 1 of the European Economic Area Act 1993 (c.51). Paragraph 1(1)(d) of Schedule 2 to the European Communities Act 1972 provides that the powers conferred by section 2(2) shall not include power to create a new criminal offence punishable on summary conviction with imprisonment for more than three months. In its application to a summary conviction in Scotland paragraph 1(1)(d) of Schedule 2 is modified by section 45(4) of the Criminal Proceedings etc (Reform) (Scotland) Act 2007 (2007 asp 6), so that the reference to three months is read as a reference to twelve months.
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