Loading…

Statutory Instruments

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(1).

In accordance with regulation 13(1) of the Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2020(2) 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.

Citation and commencement and extent

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.

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

2.—(1) The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019(3) 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”.

Blair McDougall

Parliamentary Under Secretary of State

Department for Business and Trade

13th April 2026

(1)

2006 c. 46. Section 1240B was inserted by S.I. 2019/177, as amended by S.I. 2019/1392.

(3)

S.I. 2019/177; relevant amending instruments are S.I. 2020/108, 2020/523, 2020/1247, 2022/762.

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Statutory Auditors and Third Country Auditors (Amendment) Regulations 2026 (2026/431)
Version from: original only

Displaying information

Status of this instrument

in force Provision is in force
in force* In force only for specified purposes (for detail about the purposes see/hover footnote)
not in force Not in force in England (may be in force in other geographies, see footnotes)
italics Defined term
dfn Defined term (alternative style)
gry bckgrd the in-force status of the provision is complex, check the footnotes

Status of changes to instrument text

The list includes made instruments, both those in force and those yet to come into force. Typically, instruments that are not yet in force (hence their changes are not incorporated into the text above) are indicated by description 'not yet' in the changes made column.