In section 1223A (notification of matters relevant to other EEA States) [Section 1223A was inserted by regulation 7(1) of S.I. 2007/3494.] -

(a) in the heading, for "other EEA States" substitute "approved third country competent authorities";

(b) in subsection (2) -

(i) in paragraph (a), for "any other EEA State or part of an EEA State, implementing the Audit Directive" substitute "an equivalent third country or transitional third country";

(ii) in paragraph (b), for "EEA State other than the United Kingdom" substitute "equivalent third country or transitional third country";

(c) in subsection (3) -

(i) in paragraph (a), for "an EEA auditor" substitute "a third country auditor that has been approved by an approved third country competent authority";

(ii) in paragraph (b), for "EEA" substitute "approved third country".