Audit legislation and consultations tracker

The following Corporate practice note provides comprehensive and up to date legal information covering:

  • Audit legislation and consultations tracker
  • Contents
  • Audit—UK and EU legislation
  • Audit—regulatory guidance
  • Audit—consultations and reviews
  • Restoring trust in audit and corporate governance
  • Brydon review of UK audit standards
  • Kingman independent review of the FRC
  • CMA market study into statutory audit market
  • Other reviews and initiatives
  • More...

Audit legislation and consultations tracker

Contents

Audit—UK and EU legislation

Audit—regulatory guidance

Audit—consultations and reviews

Accounts, corporate reporting and audit—sustainability and climate change

Coronavirus (COVID-19)—impact on financial reporting and audit

Audit—UK and EU legislation

DateIssuing bodyDocument(s)Description
11 November 2020UK ParliamentThe Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) (No. 2) Regulations 2020SI 2020/1247: This enactment amends two pieces of UK secondary legislation in relation to statutory auditors and third country auditors. It comes into force partly immediately before regulation 3 of the Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2020 comes into force, partly immediately before regulation 17 of the Companies and Statutory Auditors etc. (Consequential Amendments) (EU Exit) Regulations 2020 comes into force, and fully immediately before IP completion day (see LNB News 11/11/2020 5).
14 July 2020European CommissionNotice To Stakeholders—Withdrawal Of The United Kingdom And EU Rules In The Field Of Statutory AuditNoting that it is uncertain whether an agreement will be reached on the future relationship between the EU and the UK, the notice sets out a reminder that, after the end of the transition period, EU rules in the field of statutory audit (in particular the Statutory Audit Directive) will no longer apply. The notice goes on to summarise the various consequences that would follow (see LNB News 14/07/2020 42).
21 May 2020UK ParliamentCompanies and Statutory Auditors etc (Consequential Amendments) (EU Exit) Regulations 2020This

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