{
  "url": "https://openlegislation.uk/draft-statutory-auditors-third-country-auditors-and-international-accounting-standards-amendment-eu-exit-regulations-2019/regulation-5",
  "json_url": "https://openlegislation.uk/draft-statutory-auditors-third-country-auditors-and-international-accounting-standards-amendment-eu-exit-regulations-2019/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": null,
  "text": "In regulation 16, after paragraph (b) insert—\n“(c) in subsection (4)(b)—\n(i) for “UK-traded non-EEA company” substitute “UK-traded third country company”;\n(ii) for “UK-traded non-EEA companies” substitute “UK-traded third country companies”;\n(d) in subsection (4)(c)—\n(i) for “UK-traded non-EEA company” substitute “UK-traded third country company”;\n(ii) for “UK-traded non-EEA companies” substitute “UK-traded third country companies”.”.",
  "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/5",
    "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."
}