{
  "url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2019/regulation-16",
  "json_url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2019/regulation-16.json",
  "legislation": "uksi/2019/177",
  "legislation_title": "The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2019",
  "path": "regulation/16",
  "kind": "regulation",
  "number": "16",
  "heading": null,
  "text": "In section 1242 (duties of registered third country auditors)—\n(a) in subsection (1) , for “UK-traded non-EEA company” substitute “ UK-traded third country company ”;\n(b) in subsection (2)(a) , for “UK-traded non-EEA companies” substitute “ UK-traded third country companies ”.\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": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "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."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "Section 1242(2)9a) was amended by regulation 32(3) of S.I. 2007/3494."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/177/regulation/16",
    "retrieved_at": "2026-10-28T22:48:03.928748+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."
}