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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 31
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Meaning of “registered third country auditor” and “UK-traded non-EEA company”U.K.
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31.—(1) Section 1241 of the Companies Act 2006 (meaning of “third country auditor” etc) is amended as follows.
(2) For the heading, substitute “ Meaning of “registered third country auditor” and “UK-traded non-EEA company” ”.
(3) In subsection (1) omit the definition of “third country auditor”.
(4) In subsection (2)—
(a)for the opening words substitute “ In this Part “UK-traded non-EEA company” means a body corporate— ”;
(b)in paragraph (a), for “a country or territory which is not a member State or part of a member State” substitute “ a third country ”.
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