http://www.legislation.gov.uk/uksi/2025/444/contents/madeThe Companies Act 2006 (Recognition of Third Country Qualifications and Practical Training) (Amendment) Regulations 2025King's Printer of Acts of Parliament2025-04-03RETAINED EU LAW REFORMCOMPANIESAUDITORSThese Regulations revoke and replace provisions in section 1221 of and paragraph 9(4) and (5) of Schedule 11 to the Companies Act 2006 (c. 46) which relate to the approval of a third country audit qualification and the requirement for a minimum level of practical training for recognition of a professional qualification.The Companies Act 2006 (Recognition of Third Country Qualifications and Practical Training) (Amendment) Regulations 20251Citation, commencement and extent2Amendments to the Companies Act 20063Transitional provisionStatutory Instruments2025 No. 444RETAINED EU LAW REFORMCOMPANIESAUDITORSThe Companies Act 2006 (Recognition of Third Country Qualifications and Practical Training) (Amendment) Regulations 2025Sift requirements satisfied26th March 2025Madeat 11.00 a.m. on 3rd April 2025Laid before Parliamentat 2.00 p.m. on 3rd April 2025Coming into force14th May 2025

The Secretary of State makes these Regulations in exercise of the powers conferred by sections 14(2), 14(4)(b), 14(7) and 20(1)(b) of the of the Retained EU Law (Revocation and Reform) Act 2023 (“the 2023 Act”)

2023 c. 28.

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The Secretary of State is a relevant national authority for the purposes of section 14(2) of the 2023 Act

The term “relevant national authority” is defined in section 21(1) of the Retained EU Law (Revocation and Reform) Act 2023.

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The requirements of paragraph 6(2) of Schedule 5 to the 2023 Act (relating to the appropriate Parliamentary procedure for these Regulations) have been satisfied.