# The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019, Regulation 96

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

In Article 21 (conditions of independence)—
(a) in the first subparagraph—
(i) for “competent authorities” substitute “ competent authority ”;
(ii) omit “and audit firms”;
(b) in the second subparagraph, for “competent authorities” substitute “ competent authority ”;
(c) omit the third subparagraph.
(d) in the fourth subparagraph—
(i) for “those authorities” substitute “ the competent authority ”;
(ii) omit “and audit firms”.

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Source: https://www.legislation.gov.uk/uksi/2019/177/regulation/96 (the official version)
Page: https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2019/regulation-96
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.