{
  "url": "https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2018/schedule-1/paragraph-2",
  "json_url": "https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2018/schedule-1/paragraph-2.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": "schedule/1/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": "Transitional third countries",
  "text": "(1) EEA States and Gibraltar are approved as transitional third countries for financial years beginning on or after exit day, and are listed in column 1 of Table 2 of this Schedule.\n(2) Approval is granted such that the approval ceases to apply for financial years beginning after the date recorded in column 2 of the Table.\nTable 1\nEquivalent third country\nDate of last day of approval\nAbu Dhabi\nAustralia\nBrazil\nCanada\nChina\nDubai International Financial Centre\nGuernsey\nIndonesia\nIsle of Man\nJapan\nJersey\nMalaysia\nMauritius\nNew Zealand\nSingapore\nSouth Africa\nSouth Korea\nSwitzerland\nTaiwan\nThailand\nTurkey\nThe United States of America\n31 July 2022\nTable 2\nTransitional third country\nDate of last day of approval\nAustria\n31 December 2020\nBelgium\n31 December 2020\nBulgaria\n31 December 2020\nCroatia\n31 December 2020\nCyprus\n31 December 2020\nCzech Republic\n31 December 2020\nDenmark\n31 December 2020\nEstonia\n31 December 2020\nFinland\n31 December 2020\nFrance\n31 December 2020\nGermany\n31 December 2020\nGibraltar\n31 December 2020\nGreece\n31 December 2020\nHungary\n31 December 2020\nIceland\n31 December 2020\nIreland\n31 December 2020\nItaly\n31 December 2020\nLatvia\n31 December 2020\nLiechtenstein\n31 December 2020\nLithuania\n31 December 2020\nLuxembourg\n31 December 2020\nMalta\n31 December 2020\nNetherlands\n31 December 2020\nNorway\n31 December 2020\nPoland\n31 December 2020\nPortugal\n31 December 2020\nRomania\n31 December 2020\nSlovakia\n31 December 2020\nSlovenia\n31 December 2020\nSpain\n31 December 2020\nSweden\n31 December 2020",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2018/9780111174333/schedule/1/paragraph/2",
    "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."
}