- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
7.—(1) A third country auditor may apply to the designated body for registration.
(2) An application for registration must be in writing.
(3) An application for registration must include—
(a)the information required for entry in the register (see regulation 6), other than the registered number;
(b)the statement required by regulation 8 (application statement);
(c)evidence demonstrating that the matters included in the statement required by regulation 8 (application statement) are correct;
(d)in respect of each UK-traded non-EEA company for which the third country auditor provides an audit report—
(i)the company’s name and any number the company has by virtue of its incorporation,
(ii)the third country or territory in which the company is incorporated or under the law of which it is formed,
(iii)the accounting period to which the audit report relates, and
(iv)a statement of the auditing standards and independence requirements applied to the audit; and
(e)a description of the third country auditor’s internal quality control system,
(f)a statement of whether and, if so, when a quality assurance review has been carried out in respect of the third country auditor, and
(g)information required by the designated body about the outcome of a quality assurance review.
(4) For the purposes of paragraph (3)(c) a statement by the third country competent authority which oversees or regulates the third country auditor to the effect that the third country auditor is a fit and proper person to conduct audits in that third country may be treated as evidence demonstrating that the statement required by regulation 8(c) is correct.
(5) An application for registration must—
(a)in the case of a third country auditor who is an individual, be signed by the individual;
(b)in the case of a third country auditor which is a firm, be signed by a person authorised by the firm to sign on its behalf.
(6) An application may be delivered to the designated body by electronic means, if the designated body so agrees.
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Mae Memoranda Esboniadol yn nodi datganiad byr o ddiben Offeryn Statudol ac yn rhoi gwybodaeth am ei amcan polisi a goblygiadau polisi. Maent yn ceisio gwneud yr Offeryn Statudol yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol, ac maent yn cyd-fynd ag unrhyw Offeryn Statudol neu Offeryn Statudol Drafft a gyflwynwyd ger bron y Senedd o Fehefin 2004 ymlaen.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys