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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 32
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Duties of registered third country auditorsU.K.
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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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