{
  "url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-eu-exit-no-2-regulations-2020/regulation-2",
  "json_url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-eu-exit-no-2-regulations-2020/regulation-2.json",
  "legislation": "uksi/2020/1247",
  "legislation_title": "The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) (No. 2) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-eu-exit-no-2-regulations-2020",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019",
  "text": "(1) The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 are amended as follows.\n(2) In Schedule 1 (Approval of Equivalent Third Countries and Transitional Third Countries)—\n(a) in paragraph 1—\n(i) in sub-paragraph (1), after “Council Directive 84/253/EEC,” insert “and the EEA States, and Gibraltar,”;\n(ii) for sub-paragraph (2), substitute—\n“(2) Approval is granted for an indefinite period, unless a date is recorded in column 2 of the Table against a country’s name, in which case the approval ceases to apply for financial years beginning after that date.”;\n(b) in column 1 of Table 1, insert at the appropriate places—\n\"Austria\"\n\"Belgium\"\n\"Bulgaria\"\n\"Croatia\"\n\"Cyprus\"\n\"Czech Republic\"\n\"Denmark\"\n\"Estonia\"\n\"Finland\"\n\"France\"\n\"Germany\"\n\"Gibraltar\"\n\"Greece\"\n\"Hungary\"\n\"Iceland\"\n\"Ireland\"\n\"Italy\"\n\"Latvia\"\n\"Liechtenstein\"\n\"Lithuania\"\n\"Luxembourg\"\n\"Malta\"\n\"Netherlands\"\n\"Norway\"\n\"Poland\"\n\"Portugal\"\n\"Romania\"\n\"Slovakia\"\n\"Slovenia\"\n\"Spain\"\n\"Sweden\";\n(c) omit paragraph 2 and Table 2.\n(3) In Schedule 2 (Approval of Third Country Competent Authorities), in column 2 of Table 3, omit “31 December 2020” in each place.\n(4) In Schedule 4 (Transitional provisions), in paragraph 2(a), for “a transitional third country” substitute “an equivalent third country”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2019/177, amended by S.I. 2019/1392, 2020/108, 2020/335, 2020/523."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Paragraph 1 is amended by S.I. 2020/523."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Paragraph 2 is amended by S.I. 2020/523."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1247/regulation/2",
    "retrieved_at": "2026-10-28T22:23:16.731090+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."
}