Detailed guide: Auditing for EEA auditors and audit firms operating in the UK from 1 January 2021

Guidance updated following the Free Trade Agreement with the EU. Registration on the basis of an EEA qualification is not possible from 1 January 2021. If you are registering as an EEA based third country auditor of an EEA company listed on a UK regulated market, you must register with the Financial Reporting Council to carry out audits from 1 January 2021.

First published.