The Local Audit (England and Wales) (Amendment) (EU Exit) Regulations 2019 No. 504

PART 2 Amendment of primary legislation

Amendment of the Local Audit and Accountability Act 2014

5.  In paragraph 26—

(a) in sub-paragraph (3), after “subsection (1)” insert—

“—

(a) in the definition of “EEA competent authority”, omit “other than the United Kingdom”, and

(b)” ;

(b) after sub-paragraph (4) insert—

“(5) In subsection (2A), after “EEA State” insert “and subject to the Audit Directive(1).”.”.

(1)

Directive 2006/43/EC of the European Parliament and of the Council 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, as amended at any time before 1st January 2009.