Companies Act 2006

[F1 Transfer to approved third country competent authority U.K.

Textual Amendments

F1 Sch. 10 paras. 16A-16AB and respective cross-headings substituted for Sch. 10 para. 16A and cross-heading (15.11.2010) by The Companies Act 2006 (Transfer of Audit Working Papers to Third Countries) Regulations 2010 (S.I. 2010/2537), regs. 1(2), 5

16AA U.K. The requirements of this paragraph are that—

(a) the transfer is to an approved third country competent authority, and

(b) [F2 in the case of an approved third country competent authority listed in section 1253D(2)(a), (b), (c), (d) or (e),] the Secretary of State has approved the transfer.]

Textual Amendments

F2 Words in Sch. 10 para. 16AA(b) inserted (1.5.2017) by The Statutory Auditors and Third Country Auditors Regulations 2017 (S.I. 2017/516), regs. 1(2), 13(8)(b)

Modifications etc. (not altering text)

C1 Sch. 10 paras. 16A-16AB applied (15.11.2010) by The Companies Act 2006 (Transfer of Audit Working Paper to Third Countries) Regulations 2010 (S.I. 2010/2537), regs. 1(2), 8