{
  "url": "https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2018/regulation-57",
  "json_url": "https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2018/regulation-57.json",
  "legislation": "ukdsi/2018/9780111174333",
  "legislation_title": "The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2018",
  "path": "regulation/57",
  "kind": "regulation",
  "number": "57",
  "heading": "Amendment of the Statutory Auditors (Amendment of Companies Act 2006 and Delegation of Functions etc) Order 2012",
  "text": "In article 7 (transfer of functions)—\n(a) in paragraph (2)—\n(i) in sub-paragraph (h) omit “and”;\n(ii) after sub-paragraph (i) insert—\n“(j) section 1240A(1) of the Act (power to approve third countries as equivalent or transitional third countries), and\n(k) section 1240B(1) of the Act (power to approve third country competent authorities),”;\n(b) in paragraph (4)(a), for “overseas qualification” substitute “third country qualification”;\n(c) in paragraph (4)(c), for “EEA competent authorities” substitute “approved third country competent authorities”;\n(d) in paragraph (5), for “UK-traded non-EEA company” substitute “UK-traded third country company”;\n(e) in paragraphs (6)(a) and (b), for “and the Statutory Auditors Regulations 2017” substitute “, the Statutory Auditors Regulations 2017 and the Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2018”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 6 was inserted by regulation 19(2) of the Statutory Auditors and Third Country Auditors Regulations 2016 (S.I. 2016/649). Sub-paragraphs (a) and (b) were amended by regulation 18(a) and (b) of the Statutory Auditors Regulations 2017 (S.I. 2017/1164)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 2017/1164."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2018/9780111174333/regulation/57",
    "retrieved_at": "2026-10-30T15:03:27.721578+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}