Amendment of the Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 20192

1

The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 20194 are amended as follows.

2

In Schedule 1 (Approval of Equivalent Third Countries and Transitional Third Countries)—

a

in paragraph 15—

i

in sub-paragraph (1), after “Council Directive 84/253/EEC,” insert “and the EEA States, and Gibraltar,”;

ii

for sub-paragraph (2), substitute—

2

Approval is granted for an indefinite period, unless a date is recorded in column 2 of the Table against a country’s name, in which case the approval ceases to apply for financial years beginning after that date.

b

in column 1 of Table 1, insert at the appropriate places—

  • "Austria"

  • "Belgium"

  • "Bulgaria"

  • "Croatia"

  • "Cyprus"

  • "Czech Republic"

  • "Denmark"

  • "Estonia"

  • "Finland"

  • "France"

  • "Germany"

  • "Gibraltar"

  • "Greece"

  • "Hungary"

  • "Iceland"

  • "Ireland"

  • "Italy"

  • "Latvia"

  • "Liechtenstein"

  • "Lithuania"

  • "Luxembourg"

  • "Malta"

  • "Netherlands"

  • "Norway"

  • "Poland"

  • "Portugal"

  • "Romania"

  • "Slovakia"

  • "Slovenia"

  • "Spain"

  • "Sweden";

c

omit paragraph 2 and Table 2.

3

In Schedule 2 (Approval of Third Country Competent Authorities), in column 2 of Table 3, omit “31 December 2020” in each place.

4

In Schedule 4 (Transitional provisions), in paragraph 2(a)6, for “a transitional third country” substitute “an equivalent third country”.