{
  "url": "https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2018/regulation-99",
  "json_url": "https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2018/regulation-99.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/99",
  "kind": "regulation",
  "number": "99",
  "heading": "Amendment of Regulation 537/2014",
  "text": "In Article 25 (cooperation with other competent authorities at national level)—\n(a) in the first subparagraph—\n(i) for “Competent authorities designated pursuant to Article 20(1)” substitute “The competent authority”;\n(ii) for “any authority” substitute “any body”;\n(iii) for “such a” substitute “the”;\n(iv) omit “at national level”;\n(v) for point (a), substitute—\n“(a) the body designated by the Secretary of State under section 1252 of the Companies Act 2006;”;\n(vi) for point (b), substitute—\n“(b) the Financial Conduct Authority;”;\n(vii) for point (c), substitute—\n“(c) the body appointed to exercise the functions mentioned at section 14(2) of the Companies (Audit, Investigations and Community Enterprise) Act 2004;\n(d) the person authorised for the purposes of section 456 of the Companies Act 2006; or\n(e) the National Crime Agency and the supervisory authorities referred to in regulation 7 of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017.”;\n(b) in the second subparagraph—\n(i) for “obligation of professional secrecy” substitute “restrictions on disclosure”;\n(ii) for “Article 22 of this Regulation shall” substitute “section 1224A of the Companies Act 2006”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The UK financial services regulator, with primary responsibility for the conduct of firms authorised under the Financial Services and Markets Act 2000 (c. 8)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2018/9780111174333/regulation/99",
    "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."
}