{
  "url": "https://openlegislation.uk/draft-statutory-auditors-third-country-auditors-and-international-accounting-standards-amendment-eu-exit-regulations-2019/regulation-12",
  "json_url": "https://openlegislation.uk/draft-statutory-auditors-third-country-auditors-and-international-accounting-standards-amendment-eu-exit-regulations-2019/regulation-12.json",
  "legislation": "ukdsi/2019/9780111188644",
  "legislation_title": "The Statutory Auditors, Third Country Auditors and International Accounting Standards (Amendment) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/draft-statutory-auditors-third-country-auditors-and-international-accounting-standards-amendment-eu-exit-regulations-2019",
  "path": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": null,
  "text": "In Schedule 2 (revocations)—\n(a) after entry 54 insert—\n“\n54A.\nCommission Regulation (EU) 2017/1986 of 31 October 2017 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 16\n”\n(b) after entry 61 insert—\n“\n61A.\nCommission Regulation (EU) 2018/498 of 22 March 2018 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 9\n”\n(c) after entry 62 insert—\n“\n63.\nCommission Regulation (EU) 2018/1595 of 23 October 2018 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards Interpretation 23 of the International Financial Reporting Interpretations Committee\n64.\nCommission Regulation (EU) 2019/237 of 8 February 2019 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard 28\n65.\nCommission Regulation (EU) 2019/402 of 13 March 2019 amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard 19\n66.\nCommission Regulation (EU) 2019/412 of 14 March 2019 on amending Regulation (EC) No. 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council as regards International Accounting Standards 12 and 23 and International Financial Reporting Standards 3 and 11\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2019/9780111188644/regulation/12",
    "retrieved_at": "2026-10-30T14:59:35.500454+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."
}