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Companies Act 2006

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Changes over time for: Section 1253DC

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Point in time view as at 17/06/2016.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 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[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.]]

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