PART 2U.K.Amendment of primary legislation

CHAPTER 3U.K.Schedules 10, 11, 11A and 12 to the Companies Act 2006

36.  In Schedule 12 (arrangements in which registered third country auditors are required to participate)—

(a)in the italic cross-heading above paragraph 1 M1, for “UK-traded non-EEA companies” substitute “ UK-traded third country companies ”;

(b)in paragraph 1 (arrangements for independent monitoring of audits of UK-traded non-EEA companies), in sub-paragraph (1)(a) M2, for “UK-traded non-EEA companies” substitute “ UK-traded third country companies ”;

(c)in paragraph 2(1)(a) (arrangements for independent investigations for disciplinary purposes) M3, for “UK-traded non-EEA companies” substitute “ UK-traded third country companies ”.

Commencement Information

I1Reg. 36 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 2

Marginal Citations

M1The cross-heading was amended by regulation 33(2) of S.I. 2007/3494.

M2Sub-paragraph (1)(a) was amended by regulation 33(3)(a) of S.I. 2007/3494.

M3Sub-paragraph (2)(1)(a) was substituted by regulation 17(2) of S.I. 2013/1672.