# The Statutory Auditors, Third Country Auditors and International Accounting Standards (Amendment) (EU Exit) Regulations 2019, Regulation 4


For regulation 4 substitute—
“4. In section 479A (subsidiary companies: conditions for exemption from audit)—
(a) in subsection (1)(b), for “an EEA State” substitute “any part of the United Kingdom”;
(b) in subsection (2)(c), for sub-paragraph (i) substitute—
“(i) if the undertaking is a company, the requirements of Part 15 of this Act, or, if the undertaking is not a company, the legal requirements which apply to the drawing up of consolidated accounts for that undertaking, or”.
4A. In section 479C(2) (subsidiary companies audit exemption: parent undertaking declaration of guarantee)—
(a) for paragraph (b) substitute—
“(b) the registered number (if any) of the parent undertaking,”;
(b) omit paragraph (c).”.

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Source: https://www.legislation.gov.uk/ukdsi/2019/9780111188644/regulation/4 (the official version)
Page: https://openlegislation.uk/draft-statutory-auditors-third-country-auditors-and-international-accounting-standards-amendment-eu-exit-regulations-2019/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.