# The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2018, Regulation 50: Amendment of Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008


In Part 10 (audit requirement)—
(a) in regulation 34 (exemption from audit: small LLPs), in the modified section 478(a), for “regulated market in an EEA State” substitute “UK regulated market”;
(b) in regulation 34A (exemption from audit: qualifying subsidiaries), in the modified section 479A—
(i) in subsection (1)(b), after “an EEA State” insert “or part of the United Kingdom”;
(ii) in subsection (2)(c)—
(aa) before sub-paragraph (i) 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,”;
(bb) 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/50 (the official version)
Page: https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2018/regulation-50
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.