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The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019
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- UK Statutory Instruments
- 2019 No. 177
- SCHEDULE 1
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Regulation 108
SCHEDULE 1U.K.Approval of Equivalent Third Countries and Transitional Third Countries
This schedule has no associated Explanatory Memorandum
Equivalent third countriesU.K.
1.—[F1(1) The EEA States and Gibraltar are approved as equivalent third countries for financial years beginning on or after IP completion day and are listed in column 1 of Table 1 of this Schedule.]
[F2(1A) The countries determined by the European Commission immediately before IP completion day as having an equivalent system of audit inspections, investigations and sanctions to those in the European Union by virtue of an instrument adopted under Article 46(2) of Directive 2006/43/EC of the European Parliament and of the Council of 17th May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC, are approved as equivalent third countries and are listed in column 1 of Table 1 of this Schedule.]
[F3(2) Approval is granted for an indefinite period, unless a date is recorded in column 2 of the Table against a country’s name, in which case the approval ceases to apply for financial years beginning after that date.]
Textual Amendments
F1Sch. 1 para. 1(1) substituted (27.7.2022) by The Statutory Auditors and Third Country Auditors (Amendment) Regulations 2022 (S.I. 2022/762), regs. 1(2), 2(2)(a)(i)
F2Sch. 1 para. 1(1A) inserted (27.7.2022) by The Statutory Auditors and Third Country Auditors (Amendment) Regulations 2022 (S.I. 2022/762), regs. 1(2), 2(2)(a)(ii)
F3Sch. 1 para. 1(2) substituted (31.12.2020 immediately before IP completion day) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) (No. 2) Regulations 2020 (S.I. 2020/1247), regs. 1(2)(c), 2(2)(a)(ii)
Commencement Information
I1Sch. 1 para. 1 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 2
Transitional third countriesU.K.
2.— F4...
Table 1
| Equivalent third country | Date of last day of approval |
|---|---|
| Abu Dhabi | |
| Australia | |
| [F5Austria] | |
| [F5Belgium] | |
| Brazil | |
| [F5Bulgaria] | |
| Canada | |
| China | |
| [F5Croatia] | |
| [F5Cyprus] | |
| [F5Czech Republic] | |
| [F5Denmark] | |
| Dubai International Financial Centre | |
| [F5Estonia] | |
| [F5Finland] | |
| [F5France] | |
| [F5Germany] | |
| [F5Gibraltar] | |
| [F5Greece] | |
| Guernsey | |
| [F5Hungary] | |
| [F5Iceland] | |
| Indonesia | |
| [F5Ireland] | |
| Isle of Man | |
| [F5Italy] | |
| Japan | |
| Jersey | |
| [F5Latvia] | |
| [F5Liechtenstein] | |
| [F5Lithuania] | |
| [F5Luxembourg] | |
| Malaysia | |
| [F5Malta] | |
| Mauritius | |
| [F5Netherlands] | |
| New Zealand | |
| [F5Norway] | |
| [F5Poland] | |
| [F5Portugal] | |
| [F5Romania] | |
| Singapore | |
| [F5Slovakia] | |
| [F5Slovenia] | |
| South Africa | |
| South Korea | |
| [F5Spain] | |
| [F5Sweden] | |
| Switzerland | |
| Taiwan | |
| Thailand | |
| Turkey | |
| The United States of America | F6. . . |
Table 2
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Textual Amendments
F4Sch. 1 para. 2 and Table 2 omitted (31.12.2020 immediately before IP completion day) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) (No. 2) Regulations 2020 (S.I. 2020/1247), regs. 1(2)(c), 2(2)(c)
F5Words in Sch. 1 inserted (31.12.2020 immediately before IP completion day) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) (No. 2) Regulations 2020 (S.I. 2020/1247), regs. 1(2)(c), 2(2)(b)
F6Words in Sch. 1 Table omitted (27.7.2022) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) Regulations 2022 (S.I. 2022/762), regs. 1(2), 2(2)(b)
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