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Companies Act 2006

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Changes over time for: Cross Heading: Technical standards for group audits

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Changes to legislation:

Companies Act 2006, Cross Heading: Technical standards for group audits is up to date with all changes known to be in force on or before 25 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

[F1Technical standards for group auditsU.K.

Textual Amendments

F1Sch. 10 para. 10A and preceding cross-heading inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 20

10A(1)The body must have rules and practices as to technical standards ensuring that group auditors—U.K.

(a)review for the purposes of a group audit the audit work conducted by other persons, and

(b)record that review.

[F2(2)The rules and practices mentioned in sub-paragraph (1) must include provision requiring compliance with any standards for the time being determined by the competent authority under the Statutory Auditors and Third Country Auditors Regulations 2016.]

[F3(3)The body must have rules and practices ensuring that group auditors retain copies of any documents necessary for the purposes of any review in accordance with those standards.]

F4( 4 ). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4( 5 ). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4( 6 ). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7)In this paragraph—

  • group auditor ” means a person appointed as statutory auditor to conduct an audit of group accounts;

  • group ” has the same meaning as in Part 15 of this Act (see section 474). ]

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