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

• Citation: S.I. 2026/431
• Sections: 2

Section 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.

Section 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—