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Companies Act 2006
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Changes over time for: Section 1253C
Alternative versions:
- 06/04/2008- Amendment
- 22/04/2011- Amendment
- 17/06/2016- Amendment
- 31/12/2020- Amendment
- 31/12/2020
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Point in time view as at 31/12/2020.
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Companies Act 2006, Section 1253C is up to date with all changes known to be in force on or before 23 November 2024. 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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[F11253C Notification to [F2approved third country] competent authoritiesF3...U.K.
This section has no associated Explanatory Notes
[F4(1)If the Secretary of State receives notice from a recognised supervisory body under section 1223A(1) (notification of matters relevant to [F5approved third country competent authorities]) 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(b)a person’s eligibility for appointment as a statutory auditor has been withdrawn,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 [F6approved third country competent authority].]
(2) In subsection (1) “the relevant [F7approved third country competent authority]” means the [F7approved third country competent authority] which has approved the person concerned F8... to carry out audits of annual accounts or consolidated accounts F9....
(3)The notification under subsection (1) must include the name of the person concerned and [F10, in a case where a person’s eligibility for appointment as a statutory auditor has been withdrawn, the reasons for the withdrawal].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 [F11approved third country competent authority] if he has reasonable grounds for suspecting that—
(a) a person has contravened the law of the United Kingdom, or any [F12equivalent third country or transitional third country, relating to audit], and
(b) the act or omission constituting that contravention took place on the territory of [F13an equivalent third country or transitional third country].
(5) In subsection (4) “the relevant [F14approved third country competent authority]” means the [F14approved third country competent authority] for the [F15country or territory] 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))
F2Words in s. 1253C heading inserted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 19(a); 2020 c. 1, Sch. 5 para. 1(1)
F3Words in s. 1253C heading omitted (31.12.2020) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 19(a); 2020 c. 1, Sch. 5 para. 1(1)
F4S. 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)
F5Words in s. 1253C(1) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 19(b)(i); 2020 c. 1, Sch. 5 para. 1(1)
F6Words in s. 1253C(1) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 19(b)(ii); 2020 c. 1, Sch. 5 para. 1(1)
F7Words in s. 1253C(2) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 19(c)(i); 2020 c. 1, Sch. 5 para. 1(1)
F8Words in s. 1253C(2) omitted (31.12.2020) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 19(c)(ii); 2020 c. 1, Sch. 5 para. 1(1)
F9Words in s. 1253C(2) omitted (31.12.2020) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 19(c)(iii); 2020 c. 1, Sch. 5 para. 1(1)
F10Words 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)
F11Words in s. 1253C(4) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 19(d)(i); 2020 c. 1, Sch. 5 para. 1(1)
F12Words in s. 1253C(4)(a) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 19(d)(ii); 2020 c. 1, Sch. 5 para. 1(1)
F13Words in s. 1253C(4)(b) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 19(d)(iii); 2020 c. 1, Sch. 5 para. 1(1)
F14Words in s. 1253C(5) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 19(e)(i); 2020 c. 1, Sch. 5 para. 1(1)
F15Words in s. 1253C(5) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 19(e)(ii); 2020 c. 1, Sch. 5 para. 1(1)
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