Regulation 111

1. The amendments made by the following regulations do not apply in relation to audits of accounts for financial years that begin before IP completion day -

(za) regulations 4 and 50(b) [These transitional provisions relate to amendments made to the Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019, S.I. 2019/177, by regulations 4 and 7 of the Statutory Auditors, Third Country Auditors and International Accounting Standards (Amendment) (EU Exit) Regulations 2019, S.I. 2019/1392, which were made under section 484(1) of the Companies Act 2006 and section 15 of the Limited Liability Partnerships Act 2000 respectively.]

(a) regulations 8(a)(i), 53(a)(i) and 66(d)(i), in so far as they exempt public interest entities, whose transferable securities are admitted to trading on a regulated market situated or operating in an EEA State but not in the United Kingdom, from having to appoint auditors in accordance with -

(i) Articles 16 and 17 of the Audit Regulation;

(ii) sections 485A to 485C, 489A to 489C and 494ZA of the Companies Act 2006; and