(1) The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 [S.I. 2019/177, amended by S.I. 2019/1392, 2020/108, 2020/335, 2020/523.] are amended as follows.

(2) In Schedule 1 (Approval of Equivalent Third Countries and Transitional Third Countries) -

(a) in paragraph 1 [Paragraph 1 is amended by S.I. 2020/523.] -

(i) in sub-paragraph (1), after "Council Directive 84/253/EEC," insert "and the EEA States, and Gibraltar,";

(ii) for sub-paragraph (2), substitute -

"(2) Approval is granted for an indefinite period, unless a date is recorded in column 2 of the Table against a country’s name, in which case the approval ceases to apply for financial years beginning after that date.";

(b) in column 1 of Table 1, insert at the appropriate places -

"Austria",

"Belgium",

"Bulgaria",

"Croatia",

"Cyprus",

"Czech Republic",

"Denmark",

"Estonia",

"Finland",

"France",

"Germany",

"Gibraltar",