{
  "url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2019/regulation-19",
  "json_url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2019/regulation-19.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/19",
  "kind": "regulation",
  "number": "19",
  "heading": null,
  "text": "In section 1253C (notification to competent authorities of other EEA States) —\n(a) in the heading, after “to” insert “ approved third country ” and omit “of other EEA States”;\n(b) in subsection (1) —\n(i) for “other EEA States” substitute “ approved third country competent authorities ”;\n(ii) for “EEA competent authority” substitute “ approved third country competent authority ”;\n(c) in subsection (2) —\n(i) for “EEA competent authority” in both places substitute “ approved third country competent authority ”;\n(ii) omit “in accordance with the Audit Directive”;\n(iii) omit “required by EU law”;\n(d) in subsection (4)—\n(i) for “EEA competent authority” substitute “ approved third country competent authority ”;\n(ii) in paragraph (a), for “other EEA State or part of an EEA State, implementing the Audit Directive” substitute “ equivalent third country or transitional third country, relating to audit ”;\n(iii) in paragraph (b), for “an EEA State other than the United Kingdom” substitute “ an equivalent third country or transitional third country ”;\n(e) in subsection (5)—\n(i) for “EEA competent authority” in both places substitute “ approved third country competent authority ”;\n(ii) for “EEA State” substitute “ country or territory ”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "Section 1253C was inserted by regulation 14(1) of S.I. 2007/3494. Subsection (2) was amended by article 6(2) of S.I. 2011/1043."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "Subsection (1) was substituted by paragraph 42(2) of Schedule 3 to S.I. 2016/649."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "Subsection (2) was amended by article 6(2) of S.I. 2011/1043."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 19 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/19",
    "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."
}