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The Statutory Auditors, Third Country Auditors and International Accounting Standards (Amendment) (EU Exit) Regulations 2019
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- UK Statutory Instruments
- 2019 No. 1392
- PART 2
- Regulation 4
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There are currently no known outstanding effects for the The Statutory Auditors, Third Country Auditors and International Accounting Standards (Amendment) (EU Exit) Regulations 2019, Section 4.
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4. For regulation 4 substitute—
“4. In section 479A (subsidiary companies: conditions for exemption from audit) M1—
(a)in subsection (1)(b), for “an EEA State” substitute “ any part of the United Kingdom ”;
(b)in subsection (2)(c), for sub-paragraph (i) substitute—
“(i)if the undertaking is a company, the requirements of Part 15 of this Act, or, if the undertaking is not a company, the legal requirements which apply to the drawing up of consolidated accounts for that undertaking, or”.
4A. In section 479C(2) (subsidiary companies audit exemption: parent undertaking declaration of guarantee) M2—
(a)for paragraph (b) substitute—
“(b)the registered number (if any) of the parent undertaking,”;
(b)omit paragraph (c).”.
Commencement Information
I1Reg. 4 in force immediately before IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)
Marginal Citations
M1Section 479A was inserted by S.I. 2012/2301 and amended by S.I. 2015/980.
M2Section 479C was inserted by S.I. 2012/2301.
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