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Changes over time for: Section 32
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Status
No longer has effect, generally means that this provision has been repealed. Take a look at the annotations at the end of the provision for further information.
Changes to legislation:
There are currently no known outstanding effects for the The Statutory Auditors and Third Country Auditors Regulations 2007, Section 32.
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Duties of registered third country auditorsU.K.
This section has no associated Explanatory Memorandum
32.—(1) Section 1242 of the Companies Act 2006 (duties of registered third country auditors) is amended as follows.
(2) In subsection (1)—
(a)after “third country auditor” insert “ who audits the accounts of a UK-traded non-EEA company ”;
(b)in paragraph (a), omit“of traded non-Community companies”.
(3) In subsection (2)(a), for “third country audits” substitute “ audits of accounts of UK-traded non-EEA companies ”.
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