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

Changes over time for: SCHEDULE 2

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Regulation 109

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

This schedule has no associated Explanatory Memorandum

Approved third country competent authoritiesU.K.

1.[F1(1) The competent authorities of the EEA States and Gibraltar are approved as approved third country competent authorities on IP completion day and are listed in column 1 of Table 3 of this Schedule.]

[F2(1A) The third country competent authorities which the European Commission has decided immediately before 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 17th 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 are approved as approved third country competent authorities 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 authorityDate of last day of approval
The Australian Securities and Investments Commission
Austrian Auditing Oversight AuthorityF3. . .
Belgian Audit Oversight CollegeF3. . .
The Comissão de Valores Mobiliários of Brazil
Commission for public oversight of statutory auditors BulgariaF3. . .
The Canadian Public Accountability Board
[F4The Ministry of Finance of the People's Republic of China 14 November 2024]
[F4The Securities Regulatory Commission of the People's Republic of China 14 November 2024]
Ministry of Finance of the Republic of CroatiaF3. . .
Cyprus Audit Oversight BoardF3. . .
Public Audit Oversight Board of the Czech RepublicF3. . .
Danish Business AuthorityF3. . .
The Dubai Financial Service Authority of Dubai International Financial Centre
Estonian Auditing Oversight BoardF3. . .
Finnish Patent and Registration Office - Auditor Oversight UnitF3. . .
Haut Conseil du Commissariat aux Comptes FranceF3. . .
Audit Oversight Body GermanyF3. . .
Gibraltar Financial Services CommissionF3. . .
Hellenic Accounting and Auditing Standards Oversight BoardF3. . .
The Registrar of Companies of Guernsey
Auditors' Public Oversight Authority - Ministry for National Economy of HungaryF3. . .
Audit Oversight Board IcelandF3. . .
F5. . .F5. . .
Irish Auditing and Accounting Supervisory AuthorityF3. . .
Isle of Man Financial Services Authority
Commissione Nazionale per le Societa e la Borsa ItalyF3. . .
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 UnitF3. . .
Financial market authority LiechtensteinF3. . .
Authority of Audit, Accounting, Property Valuation and Insolvency of LithuaniaF3. . .
Commission de Surveillance du Secteur Financier LuxembourgF3. . .
The Audit Oversight Board of Malaysia
Accountancy Board MaltaF3. . .
The Netherlands Authority for the Financial MarketsF3. . .
Finanstilsynet NorwayF3. . .
Audit Oversight Commission PolandF3. . .
Comissão do Mercado de Valores Mobiliários PortugalF3. . .
Authority for Public Oversight of the Statutory Audit Activity RomaniaF3. . .
Auditing Oversight Authority SlovakiaF3. . .
Agency of Public Oversight of Auditing SloveniaF3. . .
The Independent Regulatory Board for Auditors of South Africa [F630 April 2026]
The Financial Services Commission of South Korea
Financial Supervisory Service of South Korea
Instituto de Contabilidad y Auditoría de Cuentas SpainF3. . .
Swedish Inspectorate of AuditorsF3. . .
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 AmericaF7. . .
The Securities and Exchange Commission of the United States of AmericaF8. . .

Textual Amendments

F3Words 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)

F4Words 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)

F5Words 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)

F6Words 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

I1Sch. 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

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