The Companies Act 2006 (Recognition of Third Country Qualifications and Practical Training) (Amendment) Regulations 2025
These 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.
Lifecycle
Department
Made
03 Apr 2025
—
In force
14 May 2025
Enabling power
the 2023 Act 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 Secretary of State is a relevant national authority for the purposes of section 14(2) of the 2023 Act. 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.
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