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POB Home » Accountancy » Oversight Board statutory regulation » Print Page
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Oversight Board statutory regulation

The Companies Act 2006 and the Statutory Auditors and Third Country Auditors Regulations 2007 make changes to the statutory framework, in particular to give effect in the UK to the requirements of the Statutory Audit Directive (2006/43/EC). As a part of this framework there will a new delegation of powers and responsibilities to the POB, including powers to make binding regulations in specific areas. All these changes take effect from 6 April 2008.

The POB published three sets of regulations on 4 April 2008. These take effect from 6 April 2008.

  1. Statutory Auditors (Transparency) Instrument
  2. Statutory Auditors (Registration) Instrument
  3. Statutory Auditors (Examination) Instrument
  4. Third Country Auditors (Fees) Instrument 2008

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