{
  "url": "https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2018/schedule-2/paragraph-1",
  "json_url": "https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2018/schedule-2/paragraph-1.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/2/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": "Approved third country competent authorities",
  "text": "(1) The third country competent authorities which the European Commission has decided immediately before exit day are adequate to cooperate with the competent authorities of Member States on the exchange of audit working papers or other documents held by statutory auditors and audit firms under Article 47(3) of Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC, and the competent authorities of the EEA States and Gibraltar, are approved as approved third country competent authorities on exit day and are listed in column 1 of Table 3 of this Schedule.\n(2) Approval is granted for an indefinite period, unless a date is recorded in column 2 of the Table against a third country competent authority’s name, in which case the approval ceases to apply after that date.\nTable 3\nApproved third country competent authority\nDate of last day of approval\nThe Australian Securities and Investments Commission\nAustrian Auditing Oversight Authority\n31 December 2020\nBelgian Audit Oversight College\n31 December 2020\nThe Comissão de Valores Mobiliários of Brazil\nCommission for public oversight of statutory auditors Bulgaria\n31 December 2020\nThe Canadian Public Accountability Board\nMinistry of Finance of the Republic of Croatia\n31 December 2020\nCyprus Audit Oversight Board\n31 December 2020\nPublic Audit Oversight Board of the Czech Republic\n31 December 2020\nDanish Business Authority\n31 December 2020\nThe Dubai Financial Service Authority of Dubai International Financial Centre\nEstonian Auditing Oversight Board\n31 December 2020\nFinnish Patent and Registration Office - Auditor Oversight Unit\n31 December 2020\nHaut Conseil du Commissariat aux Comptes France\n31 December 2020\nAudit Oversight Body Germany\n31 December 2020\nGibraltar Financial Services Commission\n31 December 2020\nHellenic Accounting and Auditing Standards Oversight Board\n31 December 2020\nThe Registrar of Companies of Guernsey\nAuditors’ Public Oversight Authority - Ministry for National Economy of Hungary\n31 December 2020\nAudit Oversight Board Iceland\n31 December 2020\nThe Finance Professions Supervisory Centre of Indonesia\n31 July 2019\nIrish Auditing and Accounting Supervisory Authority\n31 December 2020\nIsle of Man Financial Services Authority\nCommissione Nazionale per le Societa e la Borsa Italy\n31 December 2020\nThe Financial Services Agency of Japan\nThe Certified Public Accountants and Auditing Oversight Board of Japan\nThe Jersey Financial Services Commission\nMinistry of Finance of Latvia Commercial Companies Audit Policy and Oversight Unit\n31 December 2020\nFinancial market authority Liechtenstein\n31 December 2020\nAuthority of Audit, Accounting, Property Valuation and Insolvency of Lithuania\n31 December 2020\nCommission de Surveillance du Secteur Financier Luxembourg\n31 December 2020\nThe Audit Oversight Board of Malaysia\nAccountancy Board Malta\n31 December 2020\nThe Netherlands Authority for the Financial Markets\n31 December 2020\nFinanstilsynet Norway\n31 December 2020\nAudit Oversight Commission Poland\n31 December 2020\nComissão do Mercado de Valores Mobiliários Portugal\n31 December 2020\nAuthority for Public Oversight of the Statutory Audit Activity Romania\n31 December 2020\nAuditing Oversight Authority Slovakia\n31 December 2020\nAgency of Public Oversight of Auditing Slovenia\n31 December 2020\nThe Independent Regulatory Board for Auditors of South Africa\n31 July 2019\nThe Financial Services Commission of South Korea\nFinancial Supervisory Service of South Korea\nInstituto de Contabilidad y Auditoría de Cuentas Spain\n31 December 2020\nSwedish Inspectorate of Auditors\n31 December 2020\nThe Federal Audit Oversight Authority of Switzerland\nThe Financial Supervisory Commission of Taiwan\nThe Securities and Exchange Commission of Thailand\nThe Public Company Accounting Oversight Board of the United States of America\n31 July 2022\nThe Securities and Exchange Commission of the United States of America\n31 July 2022",
  "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/2/paragraph/1",
    "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."
}