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The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019

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Amendment of Part 42 of the Companies Act 2006

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18.  In section 1253B (request from EEA competent authorities)(1)—

(a)in the heading, for “EEA competent authorities” substitute “approved third country competent authorities”;

(b)in subsection (1)(2)—

(i)for “EEA competent authority” substitute “approved third country competent authority”;

(ii)omit the words from “or a European supervisory authority (“the requesting authority”),” to the end;

(c)after subsection (1), insert—

(1A) Where the request includes a request for the transfer of audit working papers and investigation reports, the Secretary of State must act in accordance with section 1253D.;

(d)omit subsection (4)(3).

(1)

Section 1253B was inserted by regulation 14(1) of S.I. 2007/3494.

(2)

Subsection (1) was substituted by paragraph 41(2) of Schedule 3 to S.I. 2016/649.

(3)

Subsection (4) was substituted by paragraph 41(4) of Schedule 3 to S.I. 2016/649.

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