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.— [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 authority	Date of last day of approval
The Australian Securities and Investments Commission
Austrian Auditing Oversight Authority	F3 . . .
Belgian Audit Oversight College	F3 . . .
The Comissão de Valores Mobiliários of Brazil
Commission for public oversight of statutory auditors Bulgaria	F3 . . .
The Canadian Public Accountability Board
[F4 The Ministry of Finance of the People's Republic of China	14 November 2024]
[F4 The Securities Regulatory Commission of the People's Republic of China	14 November 2024]
Ministry of Finance of the Republic of Croatia	F3 . . .
Cyprus Audit Oversight Board	F3 . . .
Public Audit Oversight Board of the Czech Republic	F3 . . .
Danish Business Authority	F3 . . .
The Dubai Financial Service Authority of Dubai International Financial Centre
Estonian Auditing Oversight Board	F3 . . .
Finnish Patent and Registration Office - Auditor Oversight Unit	F3 . . .
Haut Conseil du Commissariat aux Comptes France	F3 . . .
Audit Oversight Body Germany	F3 . . .
Gibraltar Financial Services Commission	F3 . . .
Hellenic Accounting and Auditing Standards Oversight Board	F3 . . .
The Registrar of Companies of Guernsey
Auditors' Public Oversight Authority - Ministry for National Economy of Hungary	F3 . . .
Audit Oversight Board Iceland	F3 . . .
F5 . . .	F5 . . .
Irish Auditing and Accounting Supervisory Authority	F3 . . .
Isle of Man Financial Services Authority
Commissione Nazionale per le Societa e la Borsa Italy	F3 . . .
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	F3 . . .
Financial market authority Liechtenstein	F3 . . .
Authority of Audit, Accounting, Property Valuation and Insolvency of Lithuania	F3 . . .
Commission de Surveillance du Secteur Financier Luxembourg	F3 . . .
The Audit Oversight Board of Malaysia
Accountancy Board Malta	F3 . . .
The Netherlands Authority for the Financial Markets	F3 . . .
Finanstilsynet Norway	F3 . . .
Audit Oversight Commission Poland	F3 . . .
Comissão do Mercado de Valores Mobiliários Portugal	F3 . . .
Authority for Public Oversight of the Statutory Audit Activity Romania	F3 . . .
Auditing Oversight Authority Slovakia	F3 . . .
Agency of Public Oversight of Auditing Slovenia	F3 . . .
The Independent Regulatory Board for Auditors of South Africa	[F6 30 April 2026]
The Financial Services Commission of South Korea
Financial Supervisory Service of South Korea
Instituto de Contabilidad y Auditoría de Cuentas Spain	F3 . . .
Swedish Inspectorate of Auditors	F3 . . .
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	F7 . . .
The Securities and Exchange Commission of the United States of America	F8 . . .

Textual Amendments

F1 Sch. 2 para. 1(1) substituted (27.7.2022) by The Statutory Auditors and Third Country Auditors (Amendment) Regulations 2022 (S.I. 2022/762), regs. 1(2), 2(3)(a)(i)

F2 Sch. 2 para. 1(1A) inserted (27.7.2022) by The Statutory Auditors and Third Country Auditors (Amendment) Regulations 2022 (S.I. 2022/762), regs. 1(2), 2(3)(a)(ii)

F3 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)

F4 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)

F5 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)

F6 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))

F7 Words in Sch. 2 Table omitted (27.7.2022) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) Regulations 2022 (S.I. 2022/762), regs. 1(2), 2(3)(b)(i)

F8 Words in Sch. 2 Table omitted (27.7.2022) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) Regulations 2022 (S.I. 2022/762), regs. 1(2), 2(3)(b)(ii)

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