The Statutory Auditors, Third Country Auditors and International Accounting Standards (Amendment) (EU Exit) Regulations 2019
| Jurisdiction | UK Non-devolved |
| Citation | SI 2019/1392 |
(1) These Regulations may be cited as the Statutory Auditors, Third Country Auditors and International Accounting Standards (Amendment) (EU Exit) Regulations 2019.(2) These Regulations come into force immediately before exit day, except for regulations 2 and 3 which come into force 21 days after the day on which these Regulations are made.The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019
In regulation 2, for “Part 5 which comes into force 21 days after the day on which it is made” substitute— regulation 14, which comes into force 21 days after the day on which the Statutory Auditors, Third Country Auditors and International Accounting Standards (Amendment) (EU Exit) Regulations 2019 are made; andPart 5, which comes into force on 22 February 2019For regulation 4 substitute— in subsection (1) (b) , for “an EEA State” substitute “ any part of the United Kingdom ” ;in subsection (2) (c) , for sub-paragraph (i) substitute—In regulation 16, after paragraph (b) insert— for “UK-traded non-EEA company” substitute “ UK-traded third country company ” ;for “UK-traded non-EEA companies” substitute “ UK-traded third country companies ” ;for “UK-traded non-EEA company” substitute “ UK-traded third country company ” ;for “UK-traded non-EEA companies” substitute “ UK-traded third country companies ” .In regulation 28(b) , for paragraph (b) of inserted sub-paragraph (1A) substitute— on or before F12IP completion day, holds a professional qualification which does not cover all those subjects,on or before F12IP completion day, has been approved by the body or is in the process of seeking approval from the body, andhas met whichever of the requirements of sub-paragraph (1B) is specified in the body's rules.For regulation 50(b) substitute— in subsection (1) (b) , for “an EEA State” substitute “ any part of the United Kingdom ” ;in subsection (2) (c) , for sub-paragraph (i) substitute—In regulation 100(b) (ii) (bb) , in substituted point (a) , for Th...
- (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
- (b) the registered number (if any) of the parent undertaking,
- (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
- (b) the registered number (if any) of the parent undertaking,
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