ABSTRACT
23.1 Part 16 of the CA 2006 brings together various provisions on the audit of companies from the CA 1985. It also introduces a number of significant changes to the law on auditing. Much of the law in this area reflects EU Company Law Directives, including parts of the Fourth (78/660/EEC), Seventh (83/349/EEC), and Eighth (84/253/EEC) Directives, and of the recently adopted Audit Directive (2006/43/EC), which will replace the Eighth Directive.
