Regulation 36 I1

United Kingdom

In Schedule 12 (arrangements in which registered third country auditors are required to participate)—

(a)

in the italic cross-heading above paragraph 1 M1, for “UK-traded non-EEA companies” substitute “ UK-traded third country companies ”;

(b)

in paragraph 1 (arrangements for independent monitoring of audits of UK-traded non-EEA companies), in sub-paragraph (1)(a) M2, for “UK-traded non-EEA companies” substitute “ UK-traded third country companies ”;

(c)

in paragraph 2(1)(a) (arrangements for independent investigations for disciplinary purposes) M3, for “UK-traded non-EEA companies” substitute “ UK-traded third country companies ”.

Annotations

Marginal citations

M1: The cross-heading was amended by regulation 33(2) of S.I. 2007/3494.
M2: Sub-paragraph (1)(a) was amended by regulation 33(3)(a) of S.I. 2007/3494.
M3: Sub-paragraph (2)(1)(a) was substituted by regulation 17(2) of S.I. 2013/1672.

Commencement

I1: Reg. 36 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 2