# The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2018, Paragraph 2: Transitional third countries


(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.
(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.
Table 1
Equivalent third country
Date of last day of approval
Abu Dhabi
Australia
Brazil
Canada
China
Dubai International Financial Centre
Guernsey
Indonesia
Isle of Man
Japan
Jersey
Malaysia
Mauritius
New Zealand
Singapore
South Africa
South Korea
Switzerland
Taiwan
Thailand
Turkey
The United States of America
31 July 2022
Table 2
Transitional third country
Date of last day of approval
Austria
31 December 2020
Belgium
31 December 2020
Bulgaria
31 December 2020
Croatia
31 December 2020
Cyprus
31 December 2020
Czech Republic
31 December 2020
Denmark
31 December 2020
Estonia
31 December 2020
Finland
31 December 2020
France
31 December 2020
Germany
31 December 2020
Gibraltar
31 December 2020
Greece
31 December 2020
Hungary
31 December 2020
Iceland
31 December 2020
Ireland
31 December 2020
Italy
31 December 2020
Latvia
31 December 2020
Liechtenstein
31 December 2020
Lithuania
31 December 2020
Luxembourg
31 December 2020
Malta
31 December 2020
Netherlands
31 December 2020
Norway
31 December 2020
Poland
31 December 2020
Portugal
31 December 2020
Romania
31 December 2020
Slovakia
31 December 2020
Slovenia
31 December 2020
Spain
31 December 2020
Sweden
31 December 2020

---
Source: https://www.legislation.gov.uk/ukdsi/2018/9780111174333/schedule/1/paragraph/2 (the official version)
Page: https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2018/schedule-1/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.