# The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019, Regulation 19

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

In section 1253C (notification to competent authorities of other EEA States) —
(a) in the heading, after “to” insert “ approved third country ” and omit “of other EEA States”;
(b) in subsection (1) —
(i) for “other EEA States” substitute “ approved third country competent authorities ”;
(ii) for “EEA competent authority” substitute “ approved third country competent authority ”;
(c) in subsection (2) —
(i) for “EEA competent authority” in both places substitute “ approved third country competent authority ”;
(ii) omit “in accordance with the Audit Directive”;
(iii) omit “required by EU law”;
(d) in subsection (4)—
(i) for “EEA competent authority” substitute “ approved third country competent authority ”;
(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 ”;
(iii) in paragraph (b), for “an EEA State other than the United Kingdom” substitute “ an equivalent third country or transitional third country ”;
(e) in subsection (5)—
(i) for “EEA competent authority” in both places substitute “ approved third country competent authority ”;
(ii) for “EEA State” substitute “ country or territory ”.

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Source: https://www.legislation.gov.uk/uksi/2019/177/regulation/19 (the official version)
Page: https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2019/regulation-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.