For the purposes of these Regulations, the audit regulatory regime of a third country is comparable to that of the United Kingdom if there are comparable requirements to those in regulations 3, 5, 6 and 9 of the Statutory Auditors and Third Country Auditors Regulations 2016 [S.I. 2016/649, amended by S.I. 2017/516, 2017/1164 and 2019/177.] in that country’s audit regulatory regime.