UK Statutory Instrument 2020 United Kingdom

Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2020

At a glance

Enforced by

FRC

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

Browse 27 other sections — procedural / definitional / commencement
s.001

Citation and commencement

s.002

The European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations...

s.003

In Part 2— (a) in regulation 4(a), for “exit day”,...

s.004

In Part 3— (a) in regulation 97—

s.005

In Part 4— (a) in regulation 140, for “exit day”,...

s.006

The European Economic Interest Grouping (Amendment) (EU Exit) Regulations 2018...

s.007

In Part 2, in regulation 9, in substituted regulation 9—...

s.008

In Part 3— (a) in regulation 33, in substituted Article...

s.009

The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 are...

s.010

In regulation 1(2)(b), for “exit day” substitute “ IP completion...

s.011

In regulation 7— (a) in paragraph (1), for “exit day”...

s.012

In Schedule 3— (a) in paragraph 31(b), for “exit day”...

s.013

The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit)...

s.014

In Part 2— (a) in regulation 5(c), for “exit day”...

s.015

In Part 3— (a) in regulation 51—

s.016

In Part 4, in regulation 100(f), for “exit day” substitute...

s.017

In Schedule 1— (a) in paragraph 1(1), for “exit day”,...

s.018

In Schedule 2, in paragraph 1(1), for “exit day”, in...

s.019

In Schedule 4— (a) in the opening words of paragraph...

s.020

Schedule 4 of the Companies, Limited Liability Partnerships and Partnerships...

s.021

The International Accounting Standards and European Public Limited-Liability Company (Amendment...

s.022

In Part 1, in regulation 1— (a) in paragraph (3),...

s.023

In Part 2— (a) in the heading to Chapter 2,...

s.024

In regulation 23(d), for “exit day” substitute “ IP completion...

s.025

In Schedule 1— (a) in paragraph 63(2) , in substituted...

s.026

In Schedule 3— (a) in paragraph 2, for “exit day”...

s.027

Regulation 6 of the Statutory Auditors, Third Country Auditors and...

Enforcement and responsible bodies

The regulators that administer or enforce this legislation.

FRC

Financial Reporting Council

Regulates auditors, accountants, and actuaries. Sets UK Corporate Governance Code and Stewardship Code. Monitors corporate reporting and audit quality. Planned to become …

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