The Statutory Auditors, Third Country Auditors and International Accounting Standards (Amendment) (EU Exit) Regulations 2019

1. Introductory Text

2. PART 1 Introductory

   1. 1. Citation and commencement

3. 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 regulation 2, for “Part 5 which comes into force...

   3. 4. For regulation 4 substitute— In section 479A (subsidiary companies: conditions for exemption from audit)—...

   4. 5. In regulation 16, after paragraph (b) insert—

   5. 6. In regulation 28(b), for paragraph (b) of inserted sub-paragraph (1A)...

   6. 7. For regulation 50(b) substitute— (b) in regulation 34A (exemption from...

   7. 8. In regulation 100(b)(ii)(bb), in substituted point (a), for “which” substitute...

4. PART 3 Amendments to the Accounts and Reports (Amendment) (EU Exit) Regulations 2019

   1. 9. The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 are...

   2. 10. In Schedule 2 (amendments made under the European Union (Withdrawal)...

5. PART 4 Amendments to the International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019

   1. 11. The International Accounting Standards and European Public Limited-Liability Company (Amendment...

   2. 12. In Schedule 2 (revocations)— (a) after entry 54 insert— 54A....

6. Signature

7. Explanatory Note