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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 31 December 2020 - onwards
Version 2 of 2

Regulation 59

In regulation 6 (register of third country auditors) -

(a) in paragraph (2)(e), after "EEA competent authority" insert "under Article 45(1) of the Audit Directive";

(b) in paragraph (2)(f) -

(i) for "any body which" substitute "each third country competent authority that";

(ii) after "law of a third country" insert "and the registration number (if any) which each one has allocated to the individual";

(c) in paragraph (3)(b), for "UK-traded non-EEA companies" substitute "UK-traded third country companies";

(d) in paragraph (3)(h) -

(i) for "UK-traded non-EEA companies" substitute "UK-traded third country companies";

(ii) after "registration number" insert "(if any)";

(iii) for "body" substitute "third country competent authority or other body";

(e) in paragraph (3)(j), after "EEA competent authority" insert "under Article 45(1) of the Audit Directive";