The Statutory Auditors and Third Country Auditors Regulations 2013
Jurisdiction | UK Non-devolved |
Citation | SI 2013/1672 |
Year | 2013 |
- “Audit Directive” means Directive 2006/43/EC of the European Parliament and of the Council on statutory audits of annual accounts and consolidated accounts;
- “EEA competent authority” means a competent authority within the meaning of Article 2(10) of the Audit Directive of an EEA State;
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“network” means an association of persons other than a firm co-operating in audit work by way of—
- (a) profit sharing,
- (b) cost sharing,
- (c) common ownership, control or management,
- (d) common quality control policies and procedures,
- (e) common business strategy, or
- (f) use of a common brand name.
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