Regulation 16 I1

United Kingdom

In section 1242 (duties of registered third country auditors)—

(a)

in subsection (1) M1, for “UK-traded non-EEA company” substitute “ UK-traded third country company ”;

(b)

in subsection (2)(a) M2, for “UK-traded non-EEA companies” substitute “ UK-traded third country companies ”.

F1(c)

in subsection (4)(b)—

(i)

for “UK-traded non-EEA company” substitute “ UK-traded third country company ”;

(ii)

for “UK-traded non-EEA companies” substitute “ UK-traded third country companies ”;

(d)

in subsection (4)(c)—

(i)

for “UK-traded non-EEA company” substitute “ UK-traded third country company ”;

(ii)

for “UK-traded non-EEA companies” substitute “ UK-traded third country companies ”.

Annotations

F1: Reg. 16(c)(d) inserted (31.12.2020 immediately before IP completion day) by The Statutory Auditors, Third Country Auditors and International Accounting Standards (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/1392), regs. 1(2), 5; 2020 c. 1, Sch. 5 para. 1(1)

M1: Section 1242(1) was amended by regulation 32(2)(a) and (b) of S.I. 2007/3494 and regulation 14 of S.I. 2013/1672.
M2: Section 1242(2)9a) was amended by regulation 32(3) of S.I. 2007/3494.

I1: Reg. 16 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 2