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The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2018
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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
Transitional third countries
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2.—(1) EEA States and Gibraltar are approved as transitional third countries for financial years beginning on or after exit day, and are listed in column 1 of Table 2 of this Schedule.
(2) Approval is granted such that the approval ceases to apply for financial years beginning after the date recorded in column 2 of the Table.
Table 1
| Equivalent third country | Date of last day of approval |
|---|---|
| Abu Dhabi | |
| Australia | |
| Brazil | |
| Canada | |
| China | |
| Dubai International Financial Centre | |
| Guernsey | |
| Indonesia | |
| Isle of Man | |
| Japan | |
| Jersey | |
| Malaysia | |
| Mauritius | |
| New Zealand | |
| Singapore | |
| South Africa | |
| South Korea | |
| Switzerland | |
| Taiwan | |
| Thailand | |
| Turkey | |
| The United States of America | 31 July 2022 |
Table 2
| Transitional third country | Date of last day of approval |
|---|---|
| Austria | 31 December 2020 |
| Belgium | 31 December 2020 |
| Bulgaria | 31 December 2020 |
| Croatia | 31 December 2020 |
| Cyprus | 31 December 2020 |
| Czech Republic | 31 December 2020 |
| Denmark | 31 December 2020 |
| Estonia | 31 December 2020 |
| Finland | 31 December 2020 |
| France | 31 December 2020 |
| Germany | 31 December 2020 |
| Gibraltar | 31 December 2020 |
| Greece | 31 December 2020 |
| Hungary | 31 December 2020 |
| Iceland | 31 December 2020 |
| Ireland | 31 December 2020 |
| Italy | 31 December 2020 |
| Latvia | 31 December 2020 |
| Liechtenstein | 31 December 2020 |
| Lithuania | 31 December 2020 |
| Luxembourg | 31 December 2020 |
| Malta | 31 December 2020 |
| Netherlands | 31 December 2020 |
| Norway | 31 December 2020 |
| Poland | 31 December 2020 |
| Portugal | 31 December 2020 |
| Romania | 31 December 2020 |
| Slovakia | 31 December 2020 |
| Slovenia | 31 December 2020 |
| Spain | 31 December 2020 |
| Sweden | 31 December 2020 |
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