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The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019
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Rhagor o Adnoddau
Changes over time for: SCHEDULE 1
Version Superseded: 27/07/2022
Alternative versions:
- 31/12/2020- Amendment
- 31/12/2020
Point in time - 27/07/2022- Amendment
Status:
Point in time view as at 31/12/2020.
Changes to legislation:
There are currently no known outstanding effects for the The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019, SCHEDULE 1.
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Regulation 108
SCHEDULE 1U.K.Approval of Equivalent Third Countries and Transitional Third Countries
This
Atodlen has no associated
Memorandwm Esboniadol
Equivalent third countriesU.K.
1.—(1) The countries determined by the European Commission immediately before [F1IP 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 17 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, [F2and the EEA States, and Gibraltar,] are approved as equivalent third countries for financial years beginning on or after [F1IP completion day], 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
F1Words in Sch. 1 para. 1(1) substituted (31.12.2020 immediately before IP completion day) by The Companies and Statutory Auditors etc. (Consequential Amendments) (EU Exit) Regulations 2020 (S.I. 2020/523), regs. 1(2), 17(a)
F2Words in Sch. 1 para. 1(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)(a)(i)
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 | 31 July 2022 |
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)
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