Sections 36, 191, 331, 332, and 334, in the version in force from 1 July 2021, apply for the first time to all statutory audits for the business year beginning after 31 December 2021. Sections 36, 191, 331, 332, and 334, in the version in force up to and including 30 June 2021, apply for the last time to all statutory audits for the business year beginning before 1 January 2022.