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

United Kingdom · regulation

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In force since 2026-05-13, as the publisher states.

Copy read on 2026-11-10. The page it was read from

Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

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Contents: 3 provisions
  1. Title and introductory text
  2. 1 Citation and commencement and extent
  3. 2 Amendments to the Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019

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3 provisions

Title and introductory text

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.

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1 Citation and commencement and extent

(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.

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2 Amendments to the Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019

(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 .

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