30. Amendment of Second Schedule

In the principal Regulations, in the Second Schedule —

in paragraph 2, delete “secretary,”;

in paragraph 4(a), replace “civil or criminal legal proceedings or disciplinary action” with “criminal legal proceedings or regulatory or disciplinary action”;

in paragraph 4, replace sub‑paragraph (b) with —“(b)civil litigation proceedings to which it is a party or joined as co‑defendant or third party and which may have a significant impact on it, and details of the outcome thereof.”; and

after paragraph 7, insert —“8. The issuance of any report by an auditor on any financial statements of the approved manufacturer where the report expresses an opinion of the auditor that the financial statements —

are not prepared in all material respects; or

do not give a true and fair view or are not presented fairly, in all material respects,in accordance with the financial reporting framework applicable to the engagement pursuant to which the auditor expressed the opinion.”.