icon-grid
Better Regulation logo
Table of Contents

Table of Contents

Expand all headings Collapse all headings Expand side bar Collapse side bar
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
Document Overview
Tools
Set a date to view the document
Text comparison options
Full text - Date 1 vs Date 2
Amendments requiring commencement - Current text vs Text requiring commencement
Draft proposed changes - Current text vs Text proposed by drafting documents
Coming soon: Any documents - Any document vs Another document at any date
Print / Export options
Current page
Whole document
Selected pages
Consolidated PDF of the entire document as of 10th January 2025
Original PDF
Export
Export line by line
Export provision to provision
Report template
Create report template
Alert me to changes
Manage alerts
Bookmarks
This page
This document
Manage bookmarks
Search within this document
View previous searches
Share
Get page link
Share via email application
Previous
Version status: | Document consolidation status: Updated to reflect all known changes
Version date: 31 December 2020 - onwards

Explanatory Memorandum

Previous