- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Companies Act 2006
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 2006 c. 46
- SCHEDULE 10
- Part 2
- Technical standards for group...
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Nodweddion Uwch
- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
- Dangos Llinell Amser Newidiadau
Changes over time for: Cross Heading: Technical standards for group audits
Alternative versions:
- 06/04/2008- Amendment
- 01/10/2011- Amendment
- 17/06/2016- Amendment
- 31/12/2020
Point in time
Status:
Point in time view as at 31/12/2020.
Changes to legislation:
Companies Act 2006, Cross Heading: Technical standards for group audits is up to date with all changes known to be in force on or before 03 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.
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[F1Technical standards for group auditsU.K.
Textual Amendments
F1Sch. 10 para. 10A and preceding cross-heading inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 20
10A(1)The body must have rules and practices as to technical standards ensuring that group auditors—U.K.
(a)review for the purposes of a group audit the audit work conducted by other persons, and
(b)record that review.
[F2(2)The rules and practices mentioned in sub-paragraph (1) must include provision requiring compliance with any standards for the time being determined by the competent authority under the Statutory Auditors and Third Country Auditors Regulations 2016.]
[F3(3)The body must have rules and practices ensuring that group auditors retain copies of any documents necessary for the purposes of any review in accordance with those standards.]
F4( 4 ). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4( 5 ). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4( 6 ). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7)In this paragraph—
“ group auditor ” means a person appointed as statutory auditor to conduct an audit of group accounts;
“ group ” has the same meaning as in Part 15 of this Act (see section 474). ]
Textual Amendments
F2Sch. 10 para. 10A(2) substituted (17.6.2016) by The Statutory Auditors and Third Country Auditors Regulations 2016 (S.I. 2016/649), reg. 1(1)(a), Sch. 3 para. 60(2)
F3Sch. 10 para. 10A(3) substituted (17.6.2016) by The Statutory Auditors and Third Country Auditors Regulations 2016 (S.I. 2016/649), reg. 1(1)(a), Sch. 3 para. 60(3)
F4Sch. 10 paras. 10A(4)-(6) omitted (17.6.2016) by virtue of The Statutory Auditors and Third Country Auditors Regulations 2016 (S.I. 2016/649), reg. 1(1)(a), Sch. 3 para. 60(4)
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