The Statutory Auditors and Third Country Auditors (Amendment) Regulations 2026
These Regulations make amendments to the UK’s audit regime by amending the Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (“the 2019 Regulations”).
Lifecycle
Department
Made
13 Apr 2026
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In force
13 May 2026
Enabling power
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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