Regulation 6 I1
United Kingdom
In regulation 28(b), for paragraph (b) of inserted sub-paragraph (1A) substitute—
“(b)the individual F1is an EEA auditor who—
(i)on or before F2IP completion day, holds a professional qualification which does not cover all those subjects,
(ii)on or before IP completion day, has been approved by the body or is in the process of seeking approval from the body, and
(iii)has met whichever of the requirements of sub-paragraph (1B) is specified in the body's rules.”.
Annotations
Textual amendments
- F1
Words in reg. 6 inserted (31.12.2020 immediately before reg. 6 comes into force) by The Companies and Statutory Auditors etc. (Consequential Amendments) (EU Exit) Regulations 2020 (S.I. 2020/523), regs. 1(2), 27(a)
- F2
Words in reg. 6 substituted (31.12.2020 immediately before reg. 6 comes into force) by The Companies and Statutory Auditors etc. (Consequential Amendments) (EU Exit) Regulations 2020 (S.I. 2020/523), regs. 1(2), 27(b)
Commencement
- I1
Reg. 6 in force immediately before IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)