- Draft legislation
This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 No. 177
19. In section 1253C (notification to competent authorities of other EEA States)(1)—
(a)in the heading, after “to” insert “approved third country” and omit “of other EEA States”;
(b)in subsection (1)(2)—
(i)for “other EEA States” substitute “approved third country competent authorities”;
(ii)for “EEA competent authority” substitute “approved third country competent authority”;
(c)in subsection (2)(3)—
(i)for “EEA competent authority” in both places substitute “approved third country competent authority”;
(ii)omit “in accordance with the Audit Directive”;
(iii)omit “required by EU law”;
(d)in subsection (4)—
(i)for “EEA competent authority” substitute “approved third country competent authority”;
(ii)in paragraph (a), for “other EEA State or part of an EEA State, implementing the Audit Directive” substitute “equivalent third country or transitional third country, relating to audit”;
(iii)in paragraph (b), for “an EEA State other than the United Kingdom” substitute “an equivalent third country or transitional third country”;
(e)in subsection (5)—
(i)for “EEA competent authority” in both places substitute “approved third country competent authority”;
(ii)for “EEA State” substitute “country or territory”.
Section 1253C was inserted by regulation 14(1) of S.I. 2007/3494. Subsection (2) was amended by article 6(2) of S.I. 2011/1043.
Subsection (1) was substituted by paragraph 42(2) of Schedule 3 to S.I. 2016/649.
Subsection (2) was amended by article 6(2) of S.I. 2011/1043.
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