Search Legislation

The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Section 12

 Help about opening options

Alternative versions:

Changes to legislation:

There are currently no known outstanding effects for the The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019, Section 12. Help about Changes to Legislation

This section has no associated Explanatory Memorandum

12.  In section 1223A (notification of matters relevant to other EEA States) M1

(a)in the heading, for “other EEA States” substitute “ approved third country competent authorities ”;

(b)in subsection (2)—

(i)in paragraph (a), for “any other EEA State or part of an EEA State, implementing the Audit Directive” substitute “ an equivalent third country or transitional third country ”;

(ii)in paragraph (b), for “EEA State other than the United Kingdom” substitute “ equivalent third country or transitional third country ”;

(c)in subsection (3)—

(i)in paragraph (a), for “an EEA auditor” substitute “ a third country auditor that has been approved by an approved third country competent authority ”;

(ii)in paragraph (b), for “EEA” substitute “ approved third country ”.

Commencement Information

I1Reg. 12 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 2

Marginal Citations

M1Section 1223A was inserted by regulation 7(1) of S.I. 2007/3494.

Back to top

Options/Help