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

Regulation 109

SCHEDULE 2 U.K. Approval of Third Country Competent Authorities

Approved third country competent authorities U.K.

1.—(1) The third country competent authorities which the European Commission has decided immediately before [F1 IP completion day] are adequate to cooperate with the competent authorities of Member States on the exchange of audit working papers or other documents held by statutory auditors and audit firms under Article 47(3) of Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC, and the competent authorities of the EEA States and Gibraltar, are approved as approved third country competent authorities on [F1 IP completion day] and are listed in column 1 of Table 3 of this Schedule.

(2) Approval is granted for an indefinite period, unless a date is recorded in column 2 of the Table against a third country competent authority's name, in which case the approval ceases to apply after that date.

Table 3

Approved third country competent authority	Date of last day of approval
The Australian Securities and Investments Commission
Austrian Auditing Oversight Authority	F2 . . .
Belgian Audit Oversight College	F2 . . .
The Comissão de Valores Mobiliários of Brazil
Commission for public oversight of statutory auditors Bulgaria	F2 . . .
The Canadian Public Accountability Board
[F3 The Ministry of Finance of the People's Republic of China	14 November 2024]
[F3 The Securities Regulatory Commission of the People's Republic of China	14 November 2024]
Ministry of Finance of the Republic of Croatia	F2 . . .
Cyprus Audit Oversight Board	F2 . . .
Public Audit Oversight Board of the Czech Republic	F2 . . .
Danish Business Authority	F2 . . .
The Dubai Financial Service Authority of Dubai International Financial Centre
Estonian Auditing Oversight Board	F2 . . .
Finnish Patent and Registration Office - Auditor Oversight Unit	F2 . . .
Haut Conseil du Commissariat aux Comptes France	F2 . . .
Audit Oversight Body Germany	F2 . . .
Gibraltar Financial Services Commission	F2 . . .
Hellenic Accounting and Auditing Standards Oversight Board	F2 . . .
The Registrar of Companies of Guernsey
Auditors' Public Oversight Authority - Ministry for National Economy of Hungary	F2 . . .
Audit Oversight Board Iceland	F2 . . .
F4 . . .	F4 . . .
Irish Auditing and Accounting Supervisory Authority	F2 . . .
Isle of Man Financial Services Authority
Commissione Nazionale per le Societa e la Borsa Italy	F2 . . .
The Financial Services Agency of Japan
The Certified Public Accountants and Auditing Oversight Board of Japan
The Jersey Financial Services Commission
Ministry of Finance of Latvia Commercial Companies Audit Policy and Oversight Unit	F2 . . .
Financial market authority Liechtenstein	F2 . . .
Authority of Audit, Accounting, Property Valuation and Insolvency of Lithuania	F2 . . .
Commission de Surveillance du Secteur Financier Luxembourg	F2 . . .
The Audit Oversight Board of Malaysia
Accountancy Board Malta	F2 . . .
The Netherlands Authority for the Financial Markets	F2 . . .
Finanstilsynet Norway	F2 . . .
Audit Oversight Commission Poland	F2 . . .
Comissão do Mercado de Valores Mobiliários Portugal	F2 . . .
Authority for Public Oversight of the Statutory Audit Activity Romania	F2 . . .
Auditing Oversight Authority Slovakia	F2 . . .
Agency of Public Oversight of Auditing Slovenia	F2 . . .
The Independent Regulatory Board for Auditors of South Africa	[F5 30 April 2026]
The Financial Services Commission of South Korea
Financial Supervisory Service of South Korea
Instituto de Contabilidad y Auditoría de Cuentas Spain	F2 . . .
Swedish Inspectorate of Auditors	F2 . . .
The Federal Audit Oversight Authority of Switzerland
The Financial Supervisory Commission of Taiwan
The Securities and Exchange Commission of Thailand
The Public Company Accounting Oversight Board of the United States of America	31 July 2022
The Securities and Exchange Commission of the United States of America	31 July 2022

Textual Amendments

F1 Words in Sch. 2 para. 1(1) substituted (31.12.2020 immediately before IP completion day) by The Companies and Statutory Auditors etc. (Consequential Amendments) (EU Exit) Regulations 2020 (S.I. 2020/523), regs. 1(2), 18

F2 Words in Sch. 2 omitted (31.12.2020 immediately before IP completion day) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) (No. 2) Regulations 2020 (S.I. 2020/1247), regs. 1(2)(c), 2(3)

F3 Words in Sch. 2 inserted (31.12.2020 immediately before IP completion day) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/108), regs. 1(2)(a), 3(a)

F4 Words in Sch. 2 omitted (31.12.2020 immediately before IP completion day) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/108), regs. 1(2)(a), 3(b)

F5 Words in Sch. 2 substituted (31.12.2020 immediately before IP completion day) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/108), regs. 1(2)(a), 3(c) (as amended by S.I. 2020/1247, regs. 1(2)(a), 3(2))

Commencement Information

I1 Sch. 2 para. 1 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 2