Introductory Text
PART 1 Introductory
1.Citation, commencement and application
PART 2 Amendments to the Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019
2.The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit)...
3.In Schedule 2 (approval of third country competent authorities), in...
4.In Schedule 4 (transitional provision)— (a) in paragraph 1, before...
PART 3 Equivalent third countries and approved third country competent authorities
CHAPTER 1 Procedures relating to approvals for equivalent third countries and transitional third countries
5.Application and interpretation
6.Definition of a comparable audit regulatory regime
7.Power of Secretary of State to take into account a report from the competent authority
8.Conditions for grant of approval
9.Suspension of approval
CHAPTER 2 Procedures relating to approvals for third country competent authorities
10.Application and interpretation
11.Definition of when a third country competent authority is adequate in relation to exchange of papers and reports
12.Power of Secretary of State to take into account a report from the competent authority
13.Conditions for grant of approval
14.Suspension of approval
PART 4 Amendments made under section 2(2) of the European Communities Act 1972
15.Amendments to the Companies Act 2006
16.Amendments to the Insurance Accounts Directive (Lloyd's Syndicate and Aggregate Accounts) Regulations 2008
17.Amendments to the Statutory Auditors and Third Country Auditors Regulations 2016
Signature
Explanatory Note