There are currently no known outstanding effects for the The Statutory Auditors and Third Country Auditors Regulations 2007, Section 3.
3.—(1) Section 1262 of the Companies Act 2006 (index of defined expressions) is amended as follows.
(2) At the appropriate places, insert the following entries in the Table—
| “Audit Directive | section 1261(1)”; |
| “audit working papers | section 1261(1)”; |
| “EEA auditor | section 1261(1)”; |
| “EEA competent authority | section 1261(1)”; |
| “third country | section 1261(1)”; |
| “third country competent authority | section 1261(1)”; |
| “UK-traded non-EEA company | section 1241(2)”. |
(3) In the entry for “third country auditor”—
(a)in the left-hand column, omit “third country audit and third country audit work”;
(b)in the right-hand column, for “section 1241(1)” substitute “ section 1261(1) ”.
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