# The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019, Regulation 4

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

In section 479A (subsidiary companies: conditions for exemption from audit) —
(a) in subsection (1)(b), for “an EEA State” substitute “ any part of the United Kingdom ”;
(b) in subsection (2)(c), for sub-paragraph (i) substitute—
“(i) if the undertaking is a company, the requirements of Part 15 of this Act, or, if the undertaking is not a company, the legal requirements which apply to the drawing up of consolidated accounts for that undertaking, or”.

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Source: https://www.legislation.gov.uk/uksi/2019/177/regulation/4 (the official version)
Page: https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2019/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.