Companies (Statutory Audits) Act 2018

Amendment of section 906 of Principal Act

20. Section 906 of the Principal Act is amended—

(a) in subsection (4)—

(i) in paragraph (b), by the substitution of “2003),” for “2003) or section 931 to the recognition of that body, or”,

(ii) by the insertion of the following paragraphs after paragraph (c):

“(d) a recognised accountancy body to comply with a section 931 notice that is relevant to the body’s recognition under section 930 or to the performance of a Part 27 function by the body, or

(e) a relevant body to comply with a direction given to it by the Supervisory Authority under section 934A(2) or 934C(5),”,


(iii) by the substitution of “, obligation or obligations, notice or direction” for “or obligation or obligations”,


(b) in subsection (5)(c), by the substitution of “Part 27” for “the 2016 Audits Regulations”.