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ARTICLE · 15 JUNE 2016

All Change For Main Market Auditor Appointments

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Changes to the audit requirements for public interest entities take effect on 17 June 2016 under a new EU Audit Regulation and as a result of amendments made to the EU Statutory Audit Directive...

United KingdomAccounting and Audit
Danielle Harris
Danielle Harris

Changes to the audit requirements for public interest entities (PIEs) take effect on 17 June 2016 under a new EU Audit Regulation and as a result of amendments made to the EU Statutory Audit Directive, implemented in the UK by the Statutory Auditors and Third Country Auditors Regulations 2016.

In addition to credit institutions and insurance undertakings, PIEs include companies with transferable securities admitted to trading on a regulated market (traded companies).  This will therefore include companies admitted to the Official List and traded on the main market of the London Stock Exchange, but will not include AIM companies.

Consequential changes will be made to DTR 7, to the UK Corporate Governance Code and the Guidance on Audit Committees published by the Financial Reporting Council (FRC).

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