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

21.  In section 1253DD (agreement of EEA competent authority) M1 —

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

(b) in subsection (1)(b)(i) M2 , for “another EEA State” substitute “ an equivalent third country or transitional third country ”;

(c) in subsections (2) and (3), for “EEA competent authority” substitute “ third country competent authority ”.

Commencement Information

I1 Reg. 21 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 2

Marginal Citations

M1 Section 1253DD was inserted by regulation 15(1) of S.I. 2007/3494, and substituted by regulation 2 of S.I. 2010/2537. Subsection (1) was amended by paragraph 47(1) of Schedule 3 to S.I. 2016/649.

M2 Subsection (1) was amended by paragraph 47(1) of Schedule 3 to S.I. 2016/649.