Point in time view as at 03/10/2022.
Companies Act 2006, Paragraph
16AA
is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
[F1 16AA U.K.The requirements of this paragraph are that—
(a)the transfer is to an approved third country competent authority, and
(b)F2... the Secretary of State has approved the transfer.]
Textual Amendments
F1Sch. 10 paras. 16A-16AB and respective cross-headings substituted for Sch. 10 para. 16A and cross-heading (15.11.2010) by The Companies Act 2006 (Transfer of Audit Working Papers to Third Countries) Regulations 2010 (S.I. 2010/2537), regs. 1(2), 5
F2Words in Sch. 10 para. 16AA(b) omitted (31.12.2020) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 31; 2020 c. 1, Sch. 5 para. 1(1)
Modifications etc. (not altering text)
C1Sch. 10 paras. 16A-16AB applied (15.11.2010) by The Companies Act 2006 (Transfer of Audit Working Paper to Third Countries) Regulations 2010 (S.I. 2010/2537), regs. 1(2), 8
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