The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025
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Change 1
15 Amendments to Regulation 537/2014
(1) Regulation (EU) No. 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC is amended as follows. (2) In Article 5 at the end of paragraph 4 omit the words “The audit committee shall, where applicable, issue guidelines with regard to the services referred to in paragraph 3.” (3) In Article 7 in sub-paragraph 2 omit the words “as designated by the Member States”. (4) In the heading to Article 16 omit the words “or Audit Firms”. (5) In Article 16 in paragraph 3 for “Unless it concerns the renewal of an audit engagement in accordance with Article 17(1) and 17(2), the” substitute “The”. (6) In Article 23 for “of a Member State.” substitute “of any part of the United Kingdom.”.
15 Amendments to Regulation 537/2014
(1) Regulation (EU) No. 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC is amended as follows. (2) In Article 5 at the end of paragraph 4 omit the words “The audit committee shall, where applicable, issue guidelines with regard to the services referred to in paragraph 3.” (3) In Article 7 in sub-paragraph 2 omit the words “as designated by the Member States”. (4) In the heading to Article 16 omit the words “or Audit Firms”. (5) In Article 16 in paragraph 3 for “Unless it concerns the renewal of an audit engagement in accordance with Article 17(1) and 17(2), the” substitute “The”. (6) In Article 23 for “of a Member State.” substitute “of any part of the United Kingdom.”.
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