# The Local Audit (England and Wales) (Amendment) (EU Exit) Regulations 2019, Regulation 8: Amendment of the Local Audit (Professional Qualifications and Major Local Audit) Regulations 2014


In regulation 9—
(a) for paragraph (2), substitute—
“(2) For the purposes of paragraph (1), “local audit work” includes equivalent work on the audit of the accounts of a public authority, and “statutory audit work” includes equivalent work on the audit of accounts, under the law of—
(a) in relation to work which took place prior to exit day, an EEA state or part of an EEA state, other than the United Kingdom or part of the United Kingdom;
(b) an equivalent third country or part of an equivalent third country; or
(c) a transitional third country or part of a transitional third country.
(2A) In paragraph (2)—
“equivalent third country” means a third country granted approval or provisional approval as an equivalent third country in accordance with section 1240A(1) of the Companies Act 2006;
“transitional third country” means a third country granted approval or provisional approval as a transitional third country in accordance with section 1240A(1) of the Companies Act 2006.”;
(b) in paragraph (4)(c), omit “, other than the United Kingdom”;
(c) after paragraph (4), insert—
“(5) For the purposes of paragraph (4), Gibraltar is to be treated as if it were an EEA State.”.

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Source: https://www.legislation.gov.uk/uksi/2019/504/regulation/8 (the official version)
Page: https://openlegislation.uk/local-audit-england-and-wales-amendment-eu-exit-regulations-2019/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.