The International Accounting Standards, Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2020

The purpose of this instrument is to amend the International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (SI 2019/685) (바카라 사이트淚AS SI바카라 사이트�). The IAS SI addressed failures of retained EU law to operate effectively and other deficiencies arising from the withdrawal of the UK from the EU, in the field of accounts and reports of UK corporate bodies. This instrument provides a transitional arrangement for companies whose financial years 바카라 사이트榮traddle바카라 사이트� the Implementation Period completion day (바카라 사이트淚P completion day바카라 사이트�), for the purposes of the IAS SI. The instrument also makes minor amendments to correct errors in the IAS SI and ensures that the Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (SI 2019/177) (바카라 사이트淎udit SI바카라 사이트�) functions as intended. The instrument will apply to companies and other undertakings, but companies are referred to throughout for ease of reference.

• From: Department for Business, Enterprise and Regulatory Reform
• Published: 14 February 2020

• Laid on: 14 February 2020
• Sift end date: 6 March 2020
• Sifting status: Open
• Subject: Business

Statutory Instrument

Explanatory Memorandum

Published 14 February 2020

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