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

Type Statutory-Instrument

Publication 2019-02-01

Last updated 2022-07-27

State In force

Department King's Printer of Acts of Parliament

Source legislation.gov.uk

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Reform history JSON API

405

Reg. 96(c) substituted (31.12.2020 immediately before IP completion day) by The International Accounting Standards, Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/335), regs. 1, 8

406

Words in reg. 100(f) substituted (31.12.2020 immediately before IP completion day) by The Companies and Statutory Auditors etc. (Consequential Amendments) (EU Exit) Regulations 2020 (S.I. 2020/523), regs. 1(2), 16

407

Words in reg. 100(b)(ii)(bb) substituted (31.12.2020 immediately before IP completion day) by The Statutory Auditors, Third Country Auditors and International Accounting Standards (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/1392), regs. 1(2), 8; 2020 c. 1, Sch. 5 para. 1(1)

408

Sch. 1 para. 1(2) substituted (31.12.2020 immediately before IP completion day) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) (No. 2) Regulations 2020 (S.I. 2020/1247), regs. 1(2)(c), 2(2)(a)(ii)

409

Sch. 3 para. 1(k) inserted (31.12.2020 immediately before IP completion day) by The International Accounting Standards, Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/335), regs. 1, 9

410

Sch. 4 para. 1(za) inserted (31.12.2020 immediately before IP completion day) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/108), regs. 1(2)(a), 4(a)

411

Words in Sch. 4 para. 1 substituted (31.12.2020 immediately before IP completion day) by The Companies and Statutory Auditors etc. (Consequential Amendments) (EU Exit) Regulations 2020 (S.I. 2020/523), regs. 1(2), 19(a)

412

Words in Sch. 4 para. 2 substituted (31.12.2020 immediately before IP completion day) by The Companies and Statutory Auditors etc. (Consequential Amendments) (EU Exit) Regulations 2020 (S.I. 2020/523), regs. 1(2), 19(b)(i)

413

Words in Sch. 4 para. 2(a) substituted (31.12.2020 immediately before IP completion day) by The Companies and Statutory Auditors etc. (Consequential Amendments) (EU Exit) Regulations 2020 (S.I. 2020/523), regs. 1(2), 19(b)(ii)

414

Words in Sch. 4 para. 2(a) substituted (31.12.2020 immediately before IP completion day) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) (No. 2) Regulations 2020 (S.I. 2020/1247), regs. 1(2)(c), 2(4)

415

Words in Sch. 4 para. 3 substituted (31.12.2020 immediately before IP completion day) by The Companies and Statutory Auditors etc. (Consequential Amendments) (EU Exit) Regulations 2020 (S.I. 2020/523), regs. 1(2), 19(c)

416

Words in Sch. 1 Table omitted (27.7.2022) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) Regulations 2022 (S.I. 2022/762), regs. 1(2), 2(2)(b)

417

Words in Sch. 2 Table omitted (27.7.2022) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) Regulations 2022 (S.I. 2022/762), regs. 1(2), 2(3)(b)(i)

418

Words in Sch. 2 Table omitted (27.7.2022) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) Regulations 2022 (S.I. 2022/762), regs. 1(2), 2(3)(b)(ii)

419

Sch. 1 para. 1(1A) inserted (27.7.2022) by The Statutory Auditors and Third Country Auditors (Amendment) Regulations 2022 (S.I. 2022/762), regs. 1(2), 2(2)(a)(ii)

420

Sch. 1 para. 1(1) substituted (27.7.2022) by The Statutory Auditors and Third Country Auditors (Amendment) Regulations 2022 (S.I. 2022/762), regs. 1(2), 2(2)(a)(i)

421

Sch. 2 para. 1(1A) inserted (27.7.2022) by The Statutory Auditors and Third Country Auditors (Amendment) Regulations 2022 (S.I. 2022/762), regs. 1(2), 2(3)(a)(ii)

422

Sch. 2 para. 1(1) substituted (27.7.2022) by The Statutory Auditors and Third Country Auditors (Amendment) Regulations 2022 (S.I. 2022/762), regs. 1(2), 2(3)(a)(i)

4A

In section 479C(2) (subsidiary companies audit exemption: parent undertaking declaration of guarantee) —

(a) for paragraph (b) substitute—

(b) the registered number (if any) of the parent undertaking,

(b) omit paragraph (c).

1A

In its continuing application in relation to audits of accounts for financial years that begin before IP completion day, section 479A(1)(b) of the Companies Act 2006 (including as modified by regulation 34A of the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008) must be treated as if the reference to a parent undertaking being established under the law of an EEA State included a reference to a parent undertaking being established under the law of any part of the United Kingdom.

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