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Changes over time for: Section 1253C


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Version Superseded: 17/06/2016
Status:
Point in time view as at 04/03/2015. This version of this provision has been superseded.

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Changes to legislation:
Companies Act 2006, Section 1253C is up to date with all changes known to be in force on or before 09 March 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.

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[1253CNotification to competent authorities of other EEA StatesU.K.
This section has no associated Explanatory Notes
(1)The Secretary of State must notify the relevant EEA competent authority if he receives notice from a recognised supervisory body under section 1223A(1) (notification of withdrawal of eligibility for appointment) of the withdrawal of a person's eligibility for appointment as a statutory auditor.
(2)In subsection (1) “the relevant EEA competent authority” means the EEA competent authority which has approved the person concerned in accordance with the Audit Directive to carry out audits of annual accounts or consolidated accounts required by [EU] law.
(3)The notification under subsection (1) must include the name of the person concerned and the reasons for the withdrawal of his eligibility for appointment as statutory auditor.
(4)The Secretary of State must notify the relevant EEA competent authority if he has reasonable grounds for suspecting that—
(a)a person has contravened the law of the United Kingdom, or any other EEA State or part of an EEA State, implementing the Audit Directive, and
(b)the act or omission constituting that contravention took place on the territory of an EEA State other than the United Kingdom.,
(5)In subsection (4) “the relevant EEA competent authority” means the EEA competent authority for the EEA State in which the suspected contravention took place.
(6)The notification under subsection (4) must include the name of the person concerned and the grounds for the Secretary of State's suspicion.]
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