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

Amendment of Schedule 10 to the Companies Act 2006

This section has no associated Explanatory Memorandum

29.  In paragraph 7 (holding of appropriate qualification)—

(a)in sub-paragraphs (2)(a)(ii)(1) and (b)(ii)(2), omit “, other than the United Kingdom”;

(b)after sub-paragraph (2), insert—

(2A) Sub-paragraph (2)(b)(ii) ceases to apply on 1 January 2021..

(1)

Sub-paragraph (2)(a)(ii) was amended by regulation 18(2) of S.I. 2007/3494.

(2)

Sub-paragraph (2)(b)(ii) was amended by regulation 18(2) of S.I. 2007/3494.