Regulation 30 I1
United Kingdom
In paragraph 13(5) (monitoring of audits) M1—
in paragraph (b)(i), omit “or”;
for paragraph (b)(ii), substitute—
“(ii)equivalent work, for the purposes of an appointment of a person to conduct inspections made prior to F1IP completion day, on the audit of accounts under the law of an EEA State, or part of an EEA State, or
(iii)equivalent work, for the purpose of an appointment of a person to conduct inspections, on the audit of accounts under the law of—
(aa)an equivalent third country or part of an equivalent third country, or
(bb)a transitional third country or part of a transitional third country;”.
Annotations
Textual amendments
- F1
Words in reg. 30(b) substituted (31.12.2020 immediately before IP completion day) by The Companies and Statutory Auditors etc. (Consequential Amendments) (EU Exit) Regulations 2020 (S.I. 2020/523), regs. 1(2), 14(g)
Marginal citations
- M1
Paragraph 13 was substituted by paragraph 65 of Schedule 3 to S.I. 2016/649.
Commencement
- I1
Reg. 30 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 2