# The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019, Regulation 12

Extent: E+W+S+N.I.

In section 1223A (notification of matters relevant to other EEA States) —
(a) in the heading, for “other EEA States” substitute “ approved third country competent authorities ”;
(b) in subsection (2)—
(i) in paragraph (a), for “any other EEA State or part of an EEA State, implementing the Audit Directive” substitute “ an equivalent third country or transitional third country ”;
(ii) in paragraph (b), for “EEA State other than the United Kingdom” substitute “ equivalent third country or transitional third country ”;
(c) in subsection (3)—
(i) in paragraph (a), for “an EEA auditor” substitute “ a third country auditor that has been approved by an approved third country competent authority ”;
(ii) in paragraph (b), for “EEA” substitute “ approved third country ”.

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Source: https://www.legislation.gov.uk/uksi/2019/177/regulation/12 (the official version)
Page: https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2019/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.