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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 33
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Arrangements for registered third country auditors: consequential amendmentsU.K.
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33.—(1) Schedule 12 to the Companies Act 2006 (arrangements in which registered third country auditors are required to participate) is amended as follows.
(2) In the italic cross-heading above paragraph 1, for “traded non-Community companies” substitute “ UK-traded non-EEA companies ”.
(3) In paragraph 1—
(a)in sub-paragraph (1)(a) for “third country audit functions” substitute “ functions related to the audit of UK-traded non-EEA companies ”;
(b)omit sub-paragraph (2).
(4) In paragraph 2—
(a)in sub-paragraph (1)(a) for “third country audit functions” substitute “ functions related to the audit of UK-traded non-EEA companies ”;
(b)in sub-paragraph (2), omit the definition of “third country audit function”.
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