- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (02/05/2007)
- Gwreiddiol (Fel y'i Deddfwyd)
Companies Act 2006
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Changes over time for: Section 1253DB
No versions valid at: 02/05/2007
Alternative versions:
- 15/11/2010- Amendment
- 02/05/2007
Point in time - 17/06/2016- Amendment
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Companies Act 2006, Section 1253DB is up to date with all changes known to be in force on or before 14 November 2024. 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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Yn ddilys o 15/11/2010
[F1[F21253DBTransfer by statutory auditor with approval of Secretary of StateU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)A statutory auditor may transfer audit working papers to an approved third country competent authority if the transfer is made—
(a)with the prior approval of the Secretary of State, and
(b)in accordance with rules of a recognised supervisory body meeting the requirements of paragraph 16AA of Schedule 10.
(2)The Secretary of State must not approve a transfer of audit working papers to an approved third country competent authority for the purposes of this section unless the following conditions are met (see also section 1253DD).
(3)The first condition is that the authority has made a request to the Secretary of State for the transfer of the audit working papers.
(4)The second condition is that the audit working papers relate to audits of companies that—
(a)have issued securities in the third country in which the authority is established, or
(b)form part of a group issuing statutory consolidated accounts in that third country.
(5)The third condition is that the authority has entered into arrangements with the Secretary of State in accordance with section 1253E.]]
Textual Amendments
F1Ss. 1253D-1253F and cross-heading inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 15(1) (with reg. 15(2) (as amended by S.I. 2008/499), reg. 2(4)))
F2Ss. 1253D-1253DE substituted for s. 1253D (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), 2
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