- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (17/06/2016)
- Gwreiddiol (Fel y'i Deddfwyd)
Companies Act 2006
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Changes over time for: Section 1253B
Version Superseded: 31/12/2020
Alternative versions:
- 06/04/2008- Amendment
- 17/06/2016- Amendment
- 17/06/2016
Point in time - 31/12/2020- Amendment
Status:
Point in time view as at 17/06/2016. This version of this provision has been superseded.
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Companies Act 2006, Section 1253B is up to date with all changes known to be in force on or before 26 February 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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[F11253B Requests from EEA competent authorities U.K.
This
adran has no associated
Nodiadau Esboniadol
[F2(1)The Secretary of State must take all necessary steps to—
(a)ensure that an investigation is carried out, or
(b)provide any other assistance or information,
if requested to do so by an EEA competent authority or a European supervisory authority (“the requesting authority”), in accordance with Article 36 of the Audit Directive (regulatory co-operation between Member States) or Article 31, 32 or 33 of the Audit Regulation.]
(2)Within 28 days following the date on which he receives the request, the Secretary of State must—
(a) provide the assistance or information required by [F3the requesting authority] under subsection (1)(b), or
(b) notify [F4the requesting authority] of the reasons why he has not done so.
(3)But the Secretary of State need not take steps to comply with a request under subsection (1) if—
(a)he considers that complying with the request may prejudice the sovereignty, security or public order of the United Kingdom;
(b)legal proceedings have been brought in the United Kingdom (whether continuing or not) in relation to the persons and matters to which the request relates; or
(c)disciplinary action has been taken by a recognised supervisory body in relation to the persons and matters to which the request relates.
[F5(4)In this section “European supervisory authority” means—
(a)the European Securities and Markets Authority;
(b)the European Banking Authority;
(c)the European Insurance and Occupational Pensions Authority.]]
Textual Amendments
F1Ss. 1253A-1253C and cross-heading inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 14(1) (with reg. 14(2))
F2S. 1253B(1) 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. 41(2)
F3Words in s. 1253B(2)(a) 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. 41(3)(a)
F4Words in s. 1253B(2)(b) 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. 41(3)(b)
F5S. 1253B(4) inserted (17.6.2016) by The Statutory Auditors and Third Country Auditors Regulations 2016 (S.I. 2016/649), reg. 1(1)(a), Sch. 3 para. 41(4)
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