Statutory Instruments

2010 No. 2537

Companies

Auditors

The Companies Act 2006 (Transfer of Audit Working Papers to Third Countries) Regulations 2010

Made

16th October 2010

Laid before Parliament

20th October 2010

Coming into force in accordance with regulation 1(2) and (3)

The Secretary of State is a Minister designated(1) for the purposes of section 2(2) of the European Communities Act 1972(2) in relation to auditors and the audit of accounts.

In exercise of the powers conferred by section 2(2) of the European Communities Act 1972 the Secretary of State makes the following Regulations.