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The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019

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Changes over time for: Section 57

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Point in time view as at 31/12/2020.

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There are currently no known outstanding effects for the The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019, Section 57. Help about Changes to Legislation

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57.  In article 7 (transfer of functions)—

(a)in paragraph (2)—

(i)in sub-paragraph (h) omit “and”;

(ii)after sub-paragraph (i) insert—

(j)section 1240A(1) of the Act (power to approve third countries as equivalent or transitional third countries), and

(k)section 1240B(1) of the Act (power to approve third country competent authorities),;

(b)in paragraph (4)(a), for “overseas qualification” substitute “ third country qualification ”;

(c)in paragraph (4)(c), for “EEA competent authorities” substitute “ approved third country competent authorities ”;

(d)in paragraph (5), for “UK-traded non-EEA company” substitute “ UK-traded third country company ”;

(e)in paragraphs (6)(a) and (b) M1, for “and the Statutory Auditors Regulations 2017” substitute “ , the Statutory Auditors Regulations 2017 M2 and the Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 ”.

Commencement Information

I1Reg. 57 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

M1Paragraph 6 was inserted by regulation 19(2) of the Statutory Auditors and Third Country Auditors Regulations 2016 (S.I. 2016/649). Sub-paragraphs (a) and (b) were amended by regulation 18(a) and (b) of the Statutory Auditors Regulations 2017 (S.I. 2017/1164).

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