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The Statutory Auditors and Third Country Auditors Regulations 2007
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- UK Statutory Instruments
- 2007 No. 3494
- PART 5
- Regulation 30
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The register of auditorsU.K.
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30.—(1) Section 1239 of the Companies Act 2006 (register of auditors) is amended as follows.
(2) At the end of subsection (2)(d) omit “and”.
(3) In subsection (2)(e) omit the words “or a third country auditor”.
(4) After subsection (2)(e) insert—
“and
(f)in the case of a third country auditor which is a firm, the name and address of each person who is—
(i)an owner or shareholder of the firm, or
(ii)a member of the firm's administrative or management body.”.
(5) In subsection (7) omit the words “in accordance with subsections (2)(e) and (3)”.
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