The Audit Regulations are available to download in PDF Format:
(1) A list of all the amendments that have been made to the 2008 printed edition of the Audit Regulations up to those notified in Audit News number 51, June 2012 can be found here. A copy of the regulations with these amendments incorporated can be obtained from the link above.
(2) The Irish statutory instrument (220/2010) European Communities (Statutory Audits) (Directive 2006/43/ec) Regulations introduced into Irish company law the requirements of the EU's Statutory Audit Directive. Following the enactment of the SI the Audit Regulations 2008 were updated to reflect its specific requirements. The amended regulations came into effect on 1 June 2012 and notified to audit firms through Audit News 51. From the same date the Audit Regulations and Guidance 1995 (as amended) that previously applied to Irish audit work and registered auditors ceased to have effect. There is now a single set of audit regulations that apply to UK and Irish audit work and registered auditors.
Schedule 1 which can be found here lists the changes made to the audit regulations. These are listed in the order that they occur in the Audit Regulations and Guidance. Most of the changes are to distinguish between slightly different implementations of the EU directive into UK and Irish law.