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

Amendment of Schedules 11, 11A and 12 to the Companies Act 2006

This section has no associated Explanatory Memorandum

34.  In Schedule 11 (recognised professional qualifications), in paragraph 9 (practical training)—

(a)in sub-paragraph (4)(b), omit “other than the United Kingdom”;

(b)after sub-paragraph (4), insert—

(5) For the purpose of sub-paragraph (4), Gibraltar is to be treated as if it were an EEA State..