{
  "url": "https://openlegislation.uk/statutory-auditors-third-country-auditors-and-international-accounting-standards-amendment-eu-exit-regulations-2019/regulation-4",
  "json_url": "https://openlegislation.uk/statutory-auditors-third-country-auditors-and-international-accounting-standards-amendment-eu-exit-regulations-2019/regulation-4.json",
  "legislation": "uksi/2019/1392",
  "legislation_title": "The Statutory Auditors, Third Country Auditors and International Accounting Standards (Amendment) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/statutory-auditors-third-country-auditors-and-international-accounting-standards-amendment-eu-exit-regulations-2019",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": null,
  "text": "For regulation 4 substitute—\n“\n4 In section 479A (subsidiary companies: conditions for exemption from audit) —\n(a) in subsection (1)(b), for “an EEA State” substitute “ any part of the United Kingdom ”;\n(b) in subsection (2)(c), for sub-paragraph (i) substitute—\n“(i) if the undertaking is a company, the requirements of Part 15 of this Act, or, if the undertaking is not a company, the legal requirements which apply to the drawing up of consolidated accounts for that undertaking, or”.\n4A In section 479C(2) (subsidiary companies audit exemption: parent undertaking declaration of guarantee) —\n(a) for paragraph (b) substitute—\n“(b) the registered number (if any) of the parent undertaking,”;\n(b) omit paragraph (c).”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "Section 479A was inserted by S.I. 2012/2301 and amended by S.I. 2015/980."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "Section 479C was inserted by S.I. 2012/2301."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 4 in force immediately before IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/1392/regulation/4",
    "retrieved_at": "2026-10-28T22:36:16.348766+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."
}