{
  "url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-regulations-2026/note",
  "json_url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-regulations-2026/note.json",
  "legislation": "uksi/2026/431",
  "legislation_title": "The Statutory Auditors and Third Country Auditors (Amendment) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-regulations-2026",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations make amendments to the UK’s audit regime by amending the Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (“the 2019 Regulations”).\nRegulation 2(2)(a) and (b) amends Schedule 2 to the 2019 Regulations to remove the entries for the audit competent authorities of China (The Ministry of Finance of the People's Republic of China and The Securities Regulatory Commission of the People's Republic of China) in Table 3, including the respective expiry dates in column 2 now that they have passed.\nRegulation 2(2)(c) amends Schedule 2 to the 2019 Regulations to insert the competent authority of New Zealand (New Zealand Financial Markets Authority) in Table 3, so that full adequacy is granted indefinitely.\nAn impact assessment has not been produced for this instrument as no, or no significant, impact on the private or voluntary sector is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/431/note",
    "retrieved_at": "2026-10-28T21:02:29.714754+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."
}