SCHEDULE 3Amendments to the Companies Act 2006

PART 5Amendments to Part 42 of the Companies Act 2006

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1

Paragraph 10 is amended as follows.

2

For sub-paragraph (2) substitute—

2

The rules and practices mentioned in sub-paragraph (1) must include provision requiring compliance with any standards for the time being determined by the competent authority under the Statutory Auditors and Third Country Auditors Regulations 2016.