---
title: "The Statutory Auditors and Third Country Auditors (Amendment) Regulations 2026"
id: e9f3e4e5-1257-46e8-a8bc-6e424045ac25
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2026/431
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/e9f3e4e5-1257-46e8-a8bc-6e424045ac25
language: en
in_force_from: 2026-05-13
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2026/431/data.xml
read_on: 2026-11-10
sha256: ab7dace98ff6a19553931aa1709e2f707ab550a6b8e48e7dabfe099a8ed4803c
provisions: 3
---

# The Statutory Auditors and Third Country Auditors (Amendment) Regulations 2026

## Title and introductory text {#prelims}

2026 No. 431
AUDITORS
The Statutory Auditors and Third Country Auditors (Amendment) Regulations 2026
Made
13th April 2026
Laid before Parliament
21st April 2026
Coming into force
13th May 2026
The Secretary of State makes these Regulations in exercise of the powers conferred by section 1240B(1), (2)(d) and (e) of the Companies Act 2006.
In accordance with regulation 13(1) of the Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2020 the Secretary of State is satisfied that the third country competent authority of New Zealand is adequate in relation to its ability to co-operate with the competent authority of the United Kingdom on the exchange of audit working papers and investigation reports.

## 1 Citation and commencement and extent {#regulation-1}

(1) These Regulations may be cited as the Statutory Auditors and Third Country Auditors (Amendment) Regulations 2026.
(2) These Regulations come into force on 13th May 2026.
(3) These Regulations extend to the whole of the United Kingdom.

## 2 Amendments to the Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 {#regulation-2}

(1) The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 are amended as follows.
(2) In Schedule 2 (approval of third country competent authorities), in Table 3—
(a) omit the entry for “The Ministry of Finance of the People's Republic of China”;
(b) omit the entry for “The Securities Regulatory Commission of the People's Republic of China”;
(c) after the entry for “The Netherlands Authority for the Financial Markets” insert—
New Zealand Financial Markets Authority
.