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[F2(1)If the Secretary of State receives notice from a recognised supervisory body under section 1223A(1) (notification of matters relevant to other EEA States) that—
(a)a person has become eligible for appointment as a statutory auditor, or
(b)a person’s eligibility for appointment as a statutory auditor has been withdrawn,
the Secretary of State must notify the relevant EEA competent authority.]
(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 [F3EU] law.
(3)The notification under subsection (1) must include the name of the person concerned and [F4, in a case where a person’s eligibility for appointment as a statutory auditor has been withdrawn, the reasons for the withdrawal].
(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.]
Textual Amendments
F1Ss. 1253A-1253C and cross-heading inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 14(1) (with reg. 14(2))
F2S. 1253C(1) substituted (17.6.2016) by The Statutory Auditors and Third Country Auditors Regulations 2016 (S.I. 2016/649), reg. 1(1)(a), Sch. 3 para. 42(2)
F3S. 1253C(2): term substituted (22.4.2011 with application in accordance with art. 3(3) of the amending S.I.) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), art. {6(2)}
F4Words in s. 1253C(3) substituted (17.6.2016) by The Statutory Auditors and Third Country Auditors Regulations 2016 (S.I. 2016/649), reg. 1(1)(a), Sch. 3 para. 42(3)
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