Regulation 27 I1

United Kingdom

Regulation 6 of the Statutory Auditors, Third Country Auditors and International Accounting Standards (Amendment) (EU Exit) Regulations 2019 is amended as follows—

(a)

after the words “the individual” insert “ is an EEA auditor who ”;

(b)

for “31 December 2020”, in both places where it appears, substitute “ IP completion day ”.

Annotations

Commencement

I1: Reg. 27 in force at 31.12.2020 immediately before S.I. 2019/1392, reg. 6 comes into force, see reg. 1(2)