# The Statutory Auditors and Third Country Auditors Regulations 2016, Paragraph 26


(1) Section 519A is amended as follows.
(2) In subsection (1) for the definition of “public interest company” substitute—
““public interest company” means a company which is—
(a) an issuer whose transferable securities are admitted to trading on a regulated market;
(b) a credit institution within the meaning given by Article 4(1)(1) of Regulation (EU) No. 575/2013 of the European Parliament and of the Council, other than one listed in Article 2 of Directive 2013/36/EU of the European Parliament and of the Council on access to the activity of credit institutions and investment firms; or
(c) an insurance undertaking within the meaning given by Article 2(1) of Council Directive 1991/674/EEC of the European Parliament and of the Council on the annual accounts and consolidated accounts of insurance undertakings;”.
(3) For subsection (2) substitute—
“(2) For the purposes of the definition of “public interest company”—
“issuer” has the same meaning as in Part 6 of the Financial Services and Markets Act 2000 (see section 102A(6));
“regulated market” has the same meaning as in Part 6 of the Financial Services and Markets Act 2000 (see section 103(1));
“transferable securities” means anything which is a transferable security for the purposes of Directive 2004/39/EC of the European Parliament and of the Council on markets in financial instruments.”.

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Source: https://www.legislation.gov.uk/ukdsi/2016/9780111146866/schedule/3/paragraph/26 (the official version)
Page: https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-regulations-2016-ukdsi-2016-9780111146866/schedule-3/paragraph-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.