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Companies Act 2006

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Changes over time for: Section 1253D

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Status:

Point in time view as at 31/12/2020.

Changes to legislation:

Companies Act 2006, Section 1253D is up to date with all changes known to be in force on or before 05 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. Help about Changes to Legislation

[F1[F21253DRestriction on transfer of audit working papers to third countriesU.K.
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(1)[F3Audit working papers and investigation reports] must not be transferred to a third country competent authority [F4unless the third country competent authority is an approved third country competent authority and the transfers are made] in accordance with—

(a)section 1253DA (transfer by Secretary of State),

(b)section 1253DB (transfer by statutory auditor with approval of Secretary of State), or

(c)section 1253DC (transfer by statutory auditor for purposes of investigation of auditor).

F5(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) Nothing in the sections referred to in subsection (1) authorises the making of a disclosure in contravention of [F6the data protection legislation].]]

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