# The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019, Regulation 92

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

In Article 18 (hand-over file)—
(a) in the second subparagraph—
(i) for “Article 15” substitute “ paragraph 16 of Schedule 1 to the Statutory Auditors and Third Country Auditors Regulations 2016 ”;
(ii) for “the former” substitute “ an outgoing ”;
(iii) omit “or audit firm” in both places;
(iv) omit “also”;
(v) for “grant the” substitute “ grant an ”;
(vi) for “Articles 12 and 13” substitute “ Article 13, any rules made under section 340 of the Financial Services and Markets Act 2000, and the Financial Services and Markets Act 2000 (Communications by Auditors) Regulations 2001 ”;
(b) in the third subparagraph, omit “or audit firm” in both places.

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Source: https://www.legislation.gov.uk/uksi/2019/177/regulation/92 (the official version)
Page: https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2019/regulation-92
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.