# The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2018, Regulation 4: Amendment of Part 16 of the Companies Act 2006


In section 479A (subsidiary companies: conditions for exemption from audit)—
(a) in subsection (1)(b), after “an EEA State” insert “or part of the United Kingdom”;
(b) in subsection (2)(c)—
(i) after “in accordance with” insert—
“(zi) if the undertaking is established in any part of the United Kingdom—
(aa) if the undertaking is a company, the requirements of Part 15 of this Act,
(bb) if the undertaking is not a company, the legal requirements which apply to the drawing up of consolidated accounts for that undertaking,”;
(ii) in sub-paragraph (i), at the beginning, insert “if the undertaking is established in an EEA State,”.

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Source: https://www.legislation.gov.uk/ukdsi/2018/9780111174333/regulation/4 (the official version)
Page: https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2018/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.