Repository of Regulatory Initiatives for Brexit Preparedness
Repository of Regulatory Initiatives for Brexit Preparedness
Information for Specific Market Segments - Primary Markets, Issuers, Financial Reporting, Accounting and Audit
European Commission
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Withdrawal of the United Kingdom and EU rules in the field of statutory audit 8 February 2018
https://ec.europa.eu/info/sites/info/files/file_import/statutory_audits_en.pdf
ESMA
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Updated Q&As For Prospectus And Transparency Rules Linked To Brexit 9 November 2020
https://www.esma.europa.eu/press-news/esma-news/esma-updates-qas-prospectus-and-transparency-rules-linked-brexit -
Question and answers on Transparency Directive (TD) 31 January 2019
https://www.esma.europa.eu/system/files_force/library/esma31-67-127_qa_document_transparency_related_issues.pdf?download=1 -
Q&A on prospectus related topics January 2019
https://www.esma.europa.eu/system/files_force/library/esma31-62-780_qa_on_prospectus_related_topics.pdf?download=1
UK Treasury & Government
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Guidance Accounting and audit if there’s no Brexit deal 12 October 2018
https://www.gov.uk/government/publications/accounting-and-audit-if-theres-no-brexit-deal/accounting-and-audit-if-theres-no-brexit-deal -
Providing services including those of a qualified professional if there's no Brexit deal 12 October 2018
https://www.gov.uk/government/publications/providing-services-including-those-of-a-qualified-professional-if-theres-no-brexit-deal/providing-services-including-those-of-a-qualified-professional-if-theres-no-brexit-deal -
The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2018
http://www.legislation.gov.uk/ukdsi/2018/9780111174333/contents -
The Accounts and Reports (Amendment) (EU Exit) Regulations 2018
http://www.legislation.gov.uk/ukdsi/2018/9780111174036/contents -
The European Economic Interest Grouping (Amendment) (EU Exit) Regulations 2018
https://assets.publishing.service.gov.uk/media/5bd9991aed915d14f5559898/SI_-_European_Economic_Interest_Grouping__Amendment_.pdf -
The European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2018
https://assets.publishing.service.gov.uk/media/5bdaec1940f0b6051e77b6fc/SI_-_European_Public_Limited-Liability_Company_EU_Exit_Regs_2018.pdf