1463. Save where otherwise provided (including provided by Regulation (EU) No 537/2014), this Part applies—

(a) in so far as it relates to the conduct of statutory audits and the duties and powers of statutory auditors and audit firms in relation thereto, to the conduct of statutory audits for financial years commencing on or after the date referred to in section 1462(1), and

(b) as regards each other matter provision for which is made by this Part, on and from that date.]