The cross-heading was amended by regulation 33(2) of S.I. 2007/3494.

Sub-paragraph (1)(a) was amended by regulation 33(3)(a) of S.I. 2007/3494.

Sub-paragraph (2)(1)(a) was substituted by regulation 17(2) of S.I. 2013/1672.

Reg. 36 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 2

http://www.legislation.gov.uk/uksi/2019/177/regulation/36The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019texttext/xmlenEXITING THE EUROPEAN UNIONAUDITORSStatute Law Database2024-05-16Expert Participation2022-07-27These Regulations are primarily made in exercise of the powers conferred by section 8(1) of the European Union (Withdrawal) Act 2018 (c. 16), together with various other domestic powers, in order to address failures of retained EU law to operate effectively and other deficiencies (in particular under paragraphs (a), (b), (c), (d), (e), (f) and (g) of section 8(2) of that Act) arising from the withdrawal of the UK from the European Union. Part 5 contains amendments made under section 2(2) of the European Communities Act 1972 (c. 68), which implement aspects of Article 32 of Directive 2006/43/EC of the European Parliament and of the Council on statutory audits of annual accounts and consolidated accounts (OJ No. 157 09.06.2006, p. 87).PART 2Amendment of primary legislationCHAPTER 3Schedules 10, 11, 11A and 12 to the Companies Act 200636

In Schedule 12 (arrangements in which registered third country auditors are required to participate)—

a

in the italic cross-heading above paragraph 1 , for “UK-traded non-EEA companies” substitute “ UK-traded third country companies ”;

b

in paragraph 1 (arrangements for independent monitoring of audits of UK-traded non-EEA companies), in sub-paragraph (1)(a) , for “UK-traded non-EEA companies” substitute “ UK-traded third country companies ”;

c

in paragraph 2(1)(a) (arrangements for independent investigations for disciplinary purposes) , for “UK-traded non-EEA companies” substitute “ UK-traded third country companies ”.

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