{
  "url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2019/schedule-2/paragraph-1",
  "json_url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2019/schedule-2/paragraph-1.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": "schedule/2/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": "Approved third country competent authorities",
  "text": "(1) The competent authorities of the EEA States and Gibraltar are approved as approved third country competent authorities on IP completion day and are listed in column 1 of Table 3 of this Schedule.\n(1A) The third country competent authorities which the European Commission has decided immediately before IP completion day are adequate to cooperate with the competent authorities of Member States on the exchange of audit working papers or other documents held by statutory auditors and audit firms under Article 47(3) of Directive 2006/43/EC of the European Parliament and of the Council of 17th May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC are approved as approved third country competent authorities and are listed in column 1 of Table 3 of this Schedule.\n(2) Approval is granted for an indefinite period, unless a date is recorded in column 2 of the Table against a third country competent authority's name, in which case the approval ceases to apply after that date.\nTable 3\nApproved third country competent authority\nDate of last day of approval\nThe Australian Securities and Investments Commission\nAustrian Auditing Oversight Authority\n. . .\nBelgian Audit Oversight College\n. . .\nThe Comissão de Valores Mobiliários of Brazil\nCommission for public oversight of statutory auditors Bulgaria\n. . .\nThe Canadian Public Accountability Board\n. . .\n. . .\n. . .\n. . .\nMinistry of Finance of the Republic of Croatia\n. . .\nCyprus Audit Oversight Board\n. . .\nPublic Audit Oversight Board of the Czech Republic\n. . .\nDanish Business Authority\n. . .\nThe Dubai Financial Service Authority of Dubai International Financial Centre\nEstonian Auditing Oversight Board\n. . .\nFinnish Patent and Registration Office - Auditor Oversight Unit\n. . .\nHaut Conseil du Commissariat aux Comptes France\n. . .\nAudit Oversight Body Germany\n. . .\nGibraltar Financial Services Commission\n. . .\nHellenic Accounting and Auditing Standards Oversight Board\n. . .\nThe Registrar of Companies of Guernsey\nAuditors' Public Oversight Authority - Ministry for National Economy of Hungary\n. . .\nAudit Oversight Board Iceland\n. . .\n. . .\n. . .\nIrish Auditing and Accounting Supervisory Authority\n. . .\nIsle of Man Financial Services Authority\nCommissione Nazionale per le Societa e la Borsa Italy\n. . .\nThe Financial Services Agency of Japan\nThe Certified Public Accountants and Auditing Oversight Board of Japan\nThe Jersey Financial Services Commission\nMinistry of Finance of Latvia Commercial Companies Audit Policy and Oversight Unit\n. . .\nFinancial market authority Liechtenstein\n. . .\nAuthority of Audit, Accounting, Property Valuation and Insolvency of Lithuania\n. . .\nCommission de Surveillance du Secteur Financier Luxembourg\n. . .\nThe Audit Oversight Board of Malaysia\nAccountancy Board Malta\n. . .\nThe Netherlands Authority for the Financial Markets\n. . .\nNew Zealand Financial Markets Authority\nFinanstilsynet Norway\n. . .\nAudit Oversight Commission Poland\n. . .\nComissão do Mercado de Valores Mobiliários Portugal\n. . .\nAuthority for Public Oversight of the Statutory Audit Activity Romania\n. . .\nAuditing Oversight Authority Slovakia\n. . .\nAgency of Public Oversight of Auditing Slovenia\n. . .\nThe Independent Regulatory Board for Auditors of South Africa\n30 April 2026\nThe Financial Services Commission of South Korea\nFinancial Supervisory Service of South Korea\nInstituto de Contabilidad y Auditoría de Cuentas Spain\n. . .\nSwedish Inspectorate of Auditors\n. . .\nThe Federal Audit Oversight Authority of Switzerland\nThe Financial Supervisory Commission of Taiwan\nThe Securities and Exchange Commission of Thailand\nThe Public Company Accounting Oversight Board of the United States of America\n. . .\nThe Securities and Exchange Commission of the United States of America\n. . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 2 para. 1(1) substituted (27.7.2022) by The Statutory Auditors and Third Country Auditors (Amendment) Regulations 2022 (S.I. 2022/762), regs. 1(2), 2(3)(a)(i)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 2 para. 1(1A) inserted (27.7.2022) by The Statutory Auditors and Third Country Auditors (Amendment) Regulations 2022 (S.I. 2022/762), regs. 1(2), 2(3)(a)(ii)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 2 Table 3 omitted (31.12.2020 immediately before IP completion day) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) (No. 2) Regulations 2020 (S.I. 2020/1247), regs. 1(2)(c), 2(3)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 2 Table 3 omitted (13.5.2026) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) Regulations 2026 (S.I. 2026/431), regs. 1(2), 2(2)(a)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. 2 Table 3 omitted (13.5.2026) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) Regulations 2026 (S.I. 2026/431), regs. 1(2), 2(2)(b)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in Sch. 2 Table 3 omitted (31.12.2020 immediately before IP completion day) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/108), regs. 1(2)(a), 3(b)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in Sch. 2 Table 3 inserted (13.5.2026) by The Statutory Auditors and Third Country Auditors (Amendment) Regulations 2026 (S.I. 2026/431), regs. 1(2), 2(2)(c)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in Sch. 2 Table 3 substituted (31.12.2020 immediately before IP completion day) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/108), regs. 1(2)(a), 3(c) (as amended by S.I. 2020/1247, regs. 1(2)(a), 3(2))"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in Sch. 2 Table 3 omitted (27.7.2022) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) Regulations 2022 (S.I. 2022/762), regs. 1(2), 2(3)(b)(i)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in Sch. 2 Table 3 omitted (27.7.2022) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) Regulations 2022 (S.I. 2022/762), regs. 1(2), 2(3)(b)(ii)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 para. 1 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/schedule/2/paragraph/1",
    "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."
}