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tabling member › label	Biography information for Chuka Umunna
answering body	Department for Business, Energy and Industrial Strategy
uin	279462
max answer › question first answered	2019-08-02T12:19:21.667Z

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registered interest

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exactly:

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answering body

answering dept id

answering dept short name

answering dept sort name

hansard heading

house id

legislature


pref label

question text

tabling member constituency

tabling member printed

uin

answer

is ministerial correction

date of answer

exactly:

or between:
and

answer text

answering member constituency

answering member printed

question first answered

answering member


label

tabling member


label

1140613

registered interest

date

19/07/2019

answering body

Department for Business, Energy and Industrial Strategy

answering dept id

201

answering dept short name

Business, Energy and Industrial Strategy

answering dept sort name

Business, Energy and Industrial Strategy

hansard heading

Accountancy and Audit

house id

legislature

25259

	pref label	House of Commons

question text

To ask the Secretary of State for Business, Energy and Industrial Strategy, with reference to the Guidance on how to prepare for Brexit if there's no deal, published by his Department, what parts of the plan for accounting and audit in the event that the UK leaves the EU without a deal have been implemented.

tabling member constituency

Streatham

tabling member printed

Chuka Umunna

uin

279462

answer

is ministerial correction

date of answer

02/08/2019

answer text

If the UK leaves the EU without a withdrawal agreement, UK registered auditors will be treated largely as third country auditors in the EEA. Similarly, UK companies will be treated largely as third country companies for accounting and audit purposes. EEA auditors and EEA companies in the UK will also be treated as third country auditors and third country companies in the UK under changes that will be made effective in part through amendments to UK legislation. However, the UK Government has put in place a framework that will allow some continuing market access for EEA auditors to the UK for a limited period in order to provide continuity for businesses in the period following the UK’s exit. The Government’s technical notice on accounting and audit if there is no Brexit deal sets out the implications of No Deal for businesses operating across the EU/UK border. Almost all the legislative changes referenced in this guidance have been made via:- the Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019;- the Accounts and Reports (Amendment) (EU Exit) Regulations 2019;- the International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019.

answering member constituency

Rochester and Strood

answering member printed

Kelly Tolhurst

question first answered

02/08/2019 12:19:21

answering member

4487

	label	Biography information for Kelly Tolhurst

tabling member

4128

	label	Biography information for Chuka Umunna