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The Local Audit (England and Wales) (Amendment) (EU Exit) Regulations 2019
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- UK Statutory Instruments
- 2019 No. 504
- PART 2
- Regulation 5
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Amendment of the Local Audit and Accountability Act 2014
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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.
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