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 6.
6. In regulation 28(b), for paragraph (b) of inserted sub-paragraph (1A) substitute—
“(b)the individual [F1is an EEA auditor who]—
(i)on or before [F2IP completion day], holds a professional qualification which does not cover all those subjects,
(ii)on or before [F2IP completion day], has been approved by the body or is in the process of seeking approval from the body, and
(iii)has met whichever of the requirements of sub-paragraph (1B) is specified in the body's rules.”.
Textual Amendments
F1Words in reg. 6 inserted (31.12.2020 immediately before reg. 6 comes into force) by The Companies and Statutory Auditors etc. (Consequential Amendments) (EU Exit) Regulations 2020 (S.I. 2020/523), regs. 1(2), 27(a)
F2Words in reg. 6 substituted (31.12.2020 immediately before reg. 6 comes into force) by The Companies and Statutory Auditors etc. (Consequential Amendments) (EU Exit) Regulations 2020 (S.I. 2020/523), regs. 1(2), 27(b)
Commencement Information
I1Reg. 6 in force immediately before IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)
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