- 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 1253DC
Alternative versions:
- 15/11/2010- Amendment
- 17/06/2016- Amendment
- 17/06/2016
Point in time
Status:
Point in time view as at 17/06/2016.
Changes to legislation:
Companies Act 2006, Section 1253DC 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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[F1[F21253DCTransfer by statutory auditor for purposes of investigation of auditorU.K.
This
adran has no associated
Nodiadau Esboniadol
A statutory auditor may transfer [F3audit working papers and investigation reports] to a third country competent authority if the transfer is made—
(a)for the purposes of an investigation of an auditor or audit firm, and
(b)in accordance with rules of a recognised supervisory body meeting the requirements of paragraph 16AB of Schedule 10.]]
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
F3Words in s. 1253DC 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. 46 (with reg. 1(2)(b))
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