# The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2018, Regulation 18: Amendment of Part 42 of the Companies Act 2006


In section 1253B (request from EEA competent authorities)—
(a) in the heading, for “EEA competent authorities” substitute “approved third country competent authorities”;
(b) in subsection (1)—
(i) for “EEA competent authority” substitute “approved third country competent authority”;
(ii) omit the words from “or a European supervisory authority (“the requesting authority”),” to the end;
(c) after subsection (1), insert—
“(1A) Where the request includes a request for the transfer of audit working papers and investigation reports, the Secretary of State must act in accordance with section 1253D.”;
(d) omit subsection (4).

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Source: https://www.legislation.gov.uk/ukdsi/2018/9780111174333/regulation/18 (the official version)
Page: https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2018/regulation-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.