# The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2020, Regulation 11: Definition of when a third country competent authority is adequate in relation to exchange of papers and reports

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

For the purposes of these Regulations, a third country competent authority is adequate, in relation to the authority's ability to co-operate with the competent authority on the exchange of audit working papers and investigation reports, if provisions with content comparable to that of sections 1224A , 1224B and 1253A to 1253C of, and Schedule 11A to, the Companies Act 2006, or provisions which are expected to achieve comparable outcomes, apply in the country of that competent authority.

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Source: https://www.legislation.gov.uk/uksi/2020/108/regulation/11 (the official version)
Page: https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2020/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.