1.—[F1(1) The competent authorities of the EEA States and Gibraltar are approved as approved third country competent authorities on IP completion day and are listed in column 1 of Table 3 of this Schedule.]
[F2(1A) The third country competent authorities which the European Commission has decided immediately before IP completion day are adequate to cooperate with the competent authorities of Member States on the exchange of audit working papers or other documents held by statutory auditors and audit firms under Article 47(3) 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 approved third country competent authorities and are listed in column 1 of Table 3 of this Schedule.]
(2) Approval is granted for an indefinite period, unless a date is recorded in column 2 of the Table against a third country competent authority's name, in which case the approval ceases to apply after that date.
| Approved third country competent authority | Date of last day of approval |
|---|---|
| The Australian Securities and Investments Commission | |
| Austrian Auditing Oversight Authority | F3. . . |
| Belgian Audit Oversight College | F3. . . |
| The Comissão de Valores Mobiliários of Brazil | |
| Commission for public oversight of statutory auditors Bulgaria | F3. . . |
| The Canadian Public Accountability Board | |
| [F4The Ministry of Finance of the People's Republic of China | 14 November 2024] |
| [F4The Securities Regulatory Commission of the People's Republic of China | 14 November 2024] |
| Ministry of Finance of the Republic of Croatia | F3. . . |
| Cyprus Audit Oversight Board | F3. . . |
| Public Audit Oversight Board of the Czech Republic | F3. . . |
| Danish Business Authority | F3. . . |
| The Dubai Financial Service Authority of Dubai International Financial Centre | |
| Estonian Auditing Oversight Board | F3. . . |
| Finnish Patent and Registration Office - Auditor Oversight Unit | F3. . . |
| Haut Conseil du Commissariat aux Comptes France | F3. . . |
| Audit Oversight Body Germany | F3. . . |
| Gibraltar Financial Services Commission | F3. . . |
| Hellenic Accounting and Auditing Standards Oversight Board | F3. . . |
| The Registrar of Companies of Guernsey | |
| Auditors' Public Oversight Authority - Ministry for National Economy of Hungary | F3. . . |
| Audit Oversight Board Iceland | F3. . . |
| F5. . . | F5. . . |
| Irish Auditing and Accounting Supervisory Authority | F3. . . |
| Isle of Man Financial Services Authority | |
| Commissione Nazionale per le Societa e la Borsa Italy | F3. . . |
| The Financial Services Agency of Japan | |
| The Certified Public Accountants and Auditing Oversight Board of Japan | |
| The Jersey Financial Services Commission | |
| Ministry of Finance of Latvia Commercial Companies Audit Policy and Oversight Unit | F3. . . |
| Financial market authority Liechtenstein | F3. . . |
| Authority of Audit, Accounting, Property Valuation and Insolvency of Lithuania | F3. . . |
| Commission de Surveillance du Secteur Financier Luxembourg | F3. . . |
| The Audit Oversight Board of Malaysia | |
| Accountancy Board Malta | F3. . . |
| The Netherlands Authority for the Financial Markets | F3. . . |
| Finanstilsynet Norway | F3. . . |
| Audit Oversight Commission Poland | F3. . . |
| Comissão do Mercado de Valores Mobiliários Portugal | F3. . . |
| Authority for Public Oversight of the Statutory Audit Activity Romania | F3. . . |
| Auditing Oversight Authority Slovakia | F3. . . |
| Agency of Public Oversight of Auditing Slovenia | F3. . . |
| The Independent Regulatory Board for Auditors of South Africa | [F630 April 2026] |
| The Financial Services Commission of South Korea | |
| Financial Supervisory Service of South Korea | |
| Instituto de Contabilidad y Auditoría de Cuentas Spain | F3. . . |
| Swedish Inspectorate of Auditors | F3. . . |
| The Federal Audit Oversight Authority of Switzerland | |
| The Financial Supervisory Commission of Taiwan | |
| The Securities and Exchange Commission of Thailand | |
| The Public Company Accounting Oversight Board of the United States of America | F7. . . |
| The Securities and Exchange Commission of the United States of America | F8. . . |
Textual Amendments
F1Sch. 2 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(3)(a)(i)
F2Sch. 2 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(3)(a)(ii)
F3Words in Sch. 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(3)
F4Words in Sch. 2 inserted (31.12.2020 immediately before IP completion day) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/108), regs. 1(2)(a), 3(a)
F5Words in Sch. 2 omitted (31.12.2020 immediately before IP completion day) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/108), regs. 1(2)(a), 3(b)
F6Words in Sch. 2 substituted (31.12.2020 immediately before IP completion day) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/108), regs. 1(2)(a), 3(c) (as amended by S.I. 2020/1247, regs. 1(2)(a), 3(2))
F7Words in Sch. 2 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(3)(b)(i)
F8Words in Sch. 2 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(3)(b)(ii)
Commencement Information
I1Sch. 2 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