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The Statutory Auditors and Third Country Auditors Regulations 2016

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26.—(1) Section 519A (meaning of “public interest company”, “non-public interest company” and “exempt reasons”)(1) is amended as follows.

(2) In subsection (1) for the definition of “public interest company” substitute—

““public interest company” means a company which is—

(a)

an issuer whose transferable securities are admitted to trading on a regulated market;

(b)

a credit institution within the meaning given by Article 4(1)(1) of Regulation (EU) No. 575/2013 of the European Parliament and of the Council(2), other than one listed in Article 2 of Directive 2013/36/EU of the European Parliament and of the Council on access to the activity of credit institutions and investment firms(3); or

(c)

an insurance undertaking within the meaning given by Article 2(1) of Council Directive 1991/674/EEC of the European Parliament and of the Council on the annual accounts and consolidated accounts of insurance undertakings(4);”.

(3) For subsection (2) substitute—

“(2) For the purposes of the definition of “public interest company”—

“issuer” has the same meaning as in Part 6 of the Financial Services and Markets Act 2000 (see section 102A(6)(5));

“regulated market” has the same meaning as in Part 6 of the Financial Services and Markets Act 2000 (see section 103(1)(6));

“transferable securities” means anything which is a transferable security for the purposes of Directive 2004/39/EC of the European Parliament and of the Council on markets in financial instruments(7).”.

(1)

Section 519A was inserted by section 18 of the Deregulation Act 2015.

(2)

OJ No L 176, 27.6.2013, p.1-337.

(3)

OJ No L 176, 27.6.2013, p. 338- 436.

(4)

OJ No L 374, 31.12.1991, p.7- 31.

(5)

Section 102A was substituted by S.I. 2005/1433 and amended by S.I. 2015/1755.

(6)

Section 103 was substituted for section 103 by S.I. 2005/1433 and amended by paragraph 11(2) of Schedule 15(1) to the Companies Act 2006 (c.46).

(7)

OJ No L 145, 30.4.2004, p.1- 44.

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