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Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 [SI 2019 No. 177]Introductory TextPart 1 Introduction (regs. 1-2)Citation and commencement (regs. 1-2)Regulation 1Regulation 2Part 2 Amendment of primary legislation (regs. 3-45)Chapter 1 Part 16 of the Companies Act 2006 (regs. 3-9)Amendment of Part 16 of the Companies Act 2006 (regs. 3-9)Regulation 3Regulation 4Regulation 4ARegulation 5Regulation 6Regulation 7Regulation 8Regulation 9Chapter 2 Part 42 of the Companies Act 2006 (regs. 10-26)Amendment of Part 42 of the Companies Act 2006 (regs. 10-26)Regulation 10Regulation 11Regulation 12Regulation 13Regulation 14Regulation 15Regulation 16Regulation 17Regulation 18Regulation 19Regulation 20Regulation 21Regulation 22Regulation 23Regulation 24Regulation 25Regulation 26Chapter 3 Schedules 10, 11, 11A and 12 to the Companies Act 2006 (regs. 27-36)Amendment of Schedule 10 to the Companies Act 2006 (regs. 27-32)Regulation 27Regulation 28Regulation 29Regulation 30Regulation 31Regulation 32Amendment of Schedules 11, 11A and 12 to the Companies Act 2006 (regs. 33-36)Regulation 33Regulation 34Regulation 35Regulation 36Chapter 4 Amendment of other primary legislation (regs. 37-45)Amendment of the Building Societies Act 1986 (regs. 37-38)Regulation 37Regulation 38Amendment of the Friendly Societies Act 1992 (regs. 39-40)Regulation 39Regulation 40Amendment of the Companies (Audit, Investigations and Community Enterprise) Act 2004 (regs. 41-43)Regulation 41Regulation 42Regulation 43Amendment of the Local Audit and Accountability Act 2014 (regs. 44-45)Regulation 44Regulation 45Part 3 Amendment of subordinate legislation (regs.46-74)Amendment of the Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 2008 (regs. 46-48)Regulation 46Regulation 47Regulation 48Amendment of Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 (regs. 49-55)Regulation 49Regulation 50Regulation 51Regulation 52Regulation 53Regulation 54Regulation 55Amendment of the Statutory Auditors (Amendment of Companies Act 2006 and Delegation of Functions etc) Order 2012 (regs. 56-57)Regulation 56Regulation 57Amendment of the Statutory Auditors and Third Country Auditors Regulations 2013 (regs. 58-62)Regulation 58Regulation 59Regulation 60Regulation 61Regulation 62Amendment of the Companies (Bodies Concerned with Auditing Standards etc.) (Exemption from Liability) Regulations 2016 (regs. 63-64)Regulation 63Regulation 64Amendment of the Statutory Auditors and Third Country Auditors Regulations 2016 (regs. 65-74)Regulation 65Regulation 66Regulation 67Regulation 68Regulation 69Regulation 70Regulation 71Regulation 72Regulation 73Regulation 74Part 4 Amendment of retained direct EU legislation (regs. 75-104)Amendment of Regulation 537/2014 (regs. 75-104)Regulation 75Regulation 76Regulation 77Regulation 78Regulation 79Regulation 80Regulation 81Regulation 82Regulation 83Regulation 84Regulation 85Regulation 86Regulation 87Regulation 88Regulation 89Regulation 90Regulation 91Regulation 92Regulation 93Regulation 94Regulation 95Regulation 96Regulation 97Regulation 98Regulation 99Regulation 100Regulation 101Regulation 102Regulation 103Regulation 104Part 5 Amendments made under section 2(2) of the European Communities Act 1972 (regs. 105-107)Amendment of the Statutory Auditors and Third Country Auditors Regulations 2016 (regs. 105-107)Regulation 105Regulation 106Regulation 107Part 6 Approval of Equivalent Third Countries, Transitional Third Countries and Third Country Competent Authorities (regs. 108-109)Regulation 108 Approval of Equivalent Third Countries and Transitional Third CountriesRegulation 109 Approval of Third Country Competent AuthoritiesPart 7 Revocations (reg. 110)Regulation 110 Revocation of retained direct EU legislationPart 8 Transitional provisions (reg. 111)Regulation 111 Transitional provisionsSchedule 1 Approval of Equivalent Third Countries and Transitional Third CountriesSchedule 2 Approval of Third Country Competent AuthoritiesSchedule 3 Revocation of retained direct EU legislationSchedule 4 Transitional provisionsSignatureExplanatory NoteExplanatory Memorandum
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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 97

In Article 23 (powers of competent authorities), for paragraph 1 substitute -

"(1) Without prejudice to Article 26, in carrying out the competent authority’s tasks, neither the competent authority nor any other regulatory authority or body of a Member State may interfere with the content of audit reports.".

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