# The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019, Regulation 18

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

In section 1253B (request from EEA competent authorities) —
(a) in the heading, for “EEA competent authorities” substitute “ approved third country competent authorities ”;
(b) in subsection (1) —
(i) for “EEA competent authority” substitute “ approved third country competent authority ”;
(ii) omit the words from “or a European supervisory authority (“the requesting authority”),” to the end;
(c) after subsection (1), insert—
“(1A) Where the request includes a request for the transfer of audit working papers and investigation reports, the Secretary of State must act in accordance with section 1253D.”;
(d) omit subsection (4) .

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Source: https://www.legislation.gov.uk/uksi/2019/177/regulation/18 (the official version)
Page: https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2019/regulation-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.