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The Statutory Auditors and Third Country Auditors Regulations 2016

The Statutory Auditors and Third Country Auditors Regulations 2016 reg 7

reg 7 Enforcement of sanctions

(1) This regulation applies if— (a) the competent authority has imposed a sanction under sub-paragraph (a), (c), (d) (insofar as it relates to an order to forego or repay fees), (e), (f), (g) or (h) of regulation 5(1) or made a costs order under regulation 5(5); and (b) the person on whom the sanction or costs order was imposed— (i) has not by the relevant date appealed against the decision, or (ii) has appealed against the decision, but the appeal was unsuccessful or has been withdrawn. (2) If on an application by the competent authority the court decides that a person has not complied with a sanction or costs order to which this regulation applies, the court may order that person to take such steps as the court considers will secure compliance with the sanction or costs order. (3) In this regulation, “ the court ” means the High Court or, in Scotland, the Court of Session.

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