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Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2020 [SI 2020 No. 108]Introductory TextPart 1 Introductory (reg. 1)Regulation 1 Citation, commencement and applicationPart 2 Amendments to the Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (regs. 2-4)Regulation 2Regulation 3Regulation 4Part 3 Equivalent third countries and approved third country competent authorities (arts. 5-14)Chapter 1 Procedures relating to approvals for equivalent third countries and transitional third countries (regs. 5-9)Regulation 5 Application and interpretationRegulation 6 Definition of a comparable audit regulatory regimeRegulation 7 Power of Secretary of State to take into account a report from the competent authorityRegulation 8 Conditions for grant of approvalRegulation 9 Suspension of approvalChapter 2 Procedures relating to approvals for third country competent authorities (arts. 10-14)Regulation 10 Application and interpretationRegulation 11 Definition of when a third country competent authority is adequate in relation to exchange of papers and reportsRegulation 12 Power of Secretary of State to take into account a report from the competent authorityRegulation 13 Conditions for grant of approvalRegulation 14 Suspension of approvalPart 4 Amendments made under section 2(2) of the European Communities Act 1972 (arts. 15-17)Regulation 15 Amendments to the Companies Act 2006Regulation 16 Amendments to the Insurance Accounts Directive (Lloyd’s Syndicate and Aggregate Accounts) Regulations 2008Regulation 17 Amendments to the Statutory Auditors and Third Country Auditors Regulations 2016SignatureExplanatory NoteExplanatory Memorandum
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Version status: | Document consolidation status: Updated to reflect all known changes
Version date: 31 December 2020 - onwards

Signature

Kelly Tolhurst

Parliamentary Under Secretary of State

Department for Business, Energy and Industrial

Strategy

31st January 2020

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