{
  "url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2019/regulation-59",
  "json_url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2019/regulation-59.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/59",
  "kind": "regulation",
  "number": "59",
  "heading": null,
  "text": "In regulation 6 (register of third country auditors)—\n(a) in paragraph (2)(e), after “EEA competent authority” insert “ under Article 45(1) of the Audit Directive ”;\n(b) in paragraph (2)(f)—\n(i) for “any body which” substitute “ each third country competent authority that ”;\n(ii) after “law of a third country” insert “ and the registration number (if any) which each one has allocated to the individual ”;\n(c) in paragraph (3)(b), for “UK-traded non-EEA companies” substitute “ UK-traded third country companies ”;\n(d) in paragraph (3)(h)—\n(i) for “UK-traded non-EEA companies” substitute “ UK-traded third country companies ”;\n(ii) after “registration number” insert “ (if any) ”;\n(iii) for “body” substitute “ third country competent authority or other body ”;\n(e) in paragraph (3)(j), after “EEA competent authority” insert “ under Article 45(1) of the Audit Directive ”;\n(f) in paragraph (3)(k)—\n(i) for “any body which” substitute “ each third country competent authority that ”;\n(ii) after “law of a third country” insert “ and the registration number (if any) which each one has allocated to the firm ”;\n(g) for paragraph (7) substitute—\n“(7) In this regulation—\n“Audit Directive” means Directive 2006/43/EC of the European Parliament and of the Council on statutory audits of annual accounts and consolidated accounts;\n“EEA competent authority” means a competent authority within the meaning of Article 2(10) of the Audit Directive of an EEA State;\n“network” means an association of persons other than a firm co-operating in audit work by way of—\n(a)profit sharing,\n(b)cost sharing,\n(c)common ownership, control or management,\n(d)common quality control policies and procedures,\n(e)common business strategy, or\n(f)use of a common brand name.\n(8) For the purposes of this regulation, Gibraltar is to be treated as if it were an EEA State and subject to the Audit Directive.”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 59 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/59",
    "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."
}