The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2020

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1. Introductory Text

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   PART 1 Introductory

   1. 1. Citation, commencement and application

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   PART 2 Amendments to the Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019

   1. 2. The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit)...

   2. 3. In Schedule 2 (approval of third country competent authorities), in...

   3. 4. In Schedule 4 (transitional provision)— (a) in paragraph 1, before...

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   PART 3 Equivalent third countries and approved third country competent authorities

   1. CHAPTER 1 Procedures relating to approvals for equivalent third countries and transitional third countries

      1. 5. Application and interpretation

      2. 6. Definition of a comparable audit regulatory regime

      3. 7. Power of Secretary of State to take into account a report from the competent authority

      4. 8. Conditions for grant of approval

      5. 9. Suspension of approval

   2. CHAPTER 2 Procedures relating to approvals for third country competent authorities

      1. 10. Application and interpretation

      2. 11. Definition of when a third country competent authority is adequate in relation to exchange of papers and reports

      3. 12. Power of Secretary of State to take into account a report from the competent authority

      4. 13. Conditions for grant of approval

      5. 14. Suspension of approval

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   PART 4 Amendments made under section 2(2) of the European Communities Act 1972

   1. 15. Amendments to the Companies Act 2006

   2. 16. Amendments to the Insurance Accounts Directive (Lloyd's Syndicate and Aggregate Accounts) Regulations 2008

   3. 17. Amendments to the Statutory Auditors and Third Country Auditors Regulations 2016

6. Signature

7. Explanatory Note