Auditors Professional Oversight Third Country Auditors

Third Country Auditors

Third country auditors are non-EUauditors of certain companies incorporated outside of the EU and listed on EU-regulated markets. Further detail on which companies fall under this definition can be found on the Regulatory Background page.

In 2006 the EU implemented a system of regulation for third country auditors, which became effective in the UK in 2008. The system requires auditors of companies listed on EU-regulated markets to be subject to certain regulatory requirements, regardless of where the company, or auditor, is located. It is intended to enhance and safeguard public confidence in the financial statements of EU-traded companies audited by third country auditors.

Third country auditors are required to register with the Competent Authority of the EU Member State in which such companies are listed. In the UK, this is the FRC.

Further information, including the UK Register of Third Country Auditors, can be accessed below.

If you have queries relating to third country auditors, please email us at or call Siân Burgess on 020 7492 2354.

1 For the purposes of the third country auditor regime, the EU includes all states within the European Economic Area (EEA).