{
  "url": "https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2018/regulation-59",
  "json_url": "https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2018/regulation-59.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/59",
  "kind": "regulation",
  "number": "59",
  "heading": "Amendment of the Statutory Auditors and Third Country Auditors Regulations 2013",
  "text": "In regulation 6 (register of third country auditors)—\n(a) in paragraph (2)(e), after “EEA competent authority” insert “under Article 45(1) of the Audit Directive”;\n(b) in paragraph (2)(f)—\n(i) for “any body which” substitute “each third country competent authority that”;\n(ii) after “law of a third country” insert “and the registration number (if any) which each one has allocated to the individual”;\n(c) in paragraph (3)(b), for “UK-traded non-EEA companies” substitute “UK-traded third country companies”;\n(d) in paragraph (3)(h)—\n(i) for “UK-traded non-EEA companies” substitute “UK-traded third country companies”;\n(ii) after “registration number” insert “(if any)”;\n(iii) for “body” substitute “third country competent authority or other body”;\n(e) in paragraph (3)(j), after “EEA competent authority” insert “under Article 45(1) of the Audit Directive”;\n(f) in paragraph (3)(k)—\n(i) for “any body which” substitute “each third country competent authority that”;\n(ii) after “law of a third country” insert “and the registration number (if any) which each one has allocated to the firm”;\n(g) for paragraph (7) substitute—\n“(7) In this regulation—\n“Audit Directive” means Directive 2006/43/EC of the European Parliament and of the Council on statutory audits of annual accounts and consolidated accounts;\n“EEA competent authority” means a competent authority within the meaning of Article 2(10) of the Audit Directive of an EEA State;\n“network” means an association of persons other than a firm co-operating in audit work by way of—\n(a) profit sharing,\n(b) cost sharing,\n(c) common ownership, control or management,\n(d) common quality control policies and procedures,\n(e) common business strategy, or\n(f) use of a common brand name.\n(8) For the purposes of this regulation, Gibraltar is to be treated as if it were an EEA State and subject to the Audit Directive.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2018/9780111174333/regulation/59",
    "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."
}