Part 42Statutory Auditors
Chapter 6Supplementary and general
F1Transfer of papers to third countries
F21253DRestriction on transfer of audit working papers to third countries
(1)
F3Audit working papers and investigation reports must not be transferred to a third country competent authority F4unless the third country competent authority is an approved third country competent authority and the transfers are made in accordance with—
(a)
section 1253DA (transfer by Secretary of State),
(b)
section 1253DB (transfer by statutory auditor with approval of Secretary of State), or
(c)
section 1253DC (transfer by statutory auditor for purposes of investigation of auditor).
F5(2)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)
Nothing in the sections referred to in subsection (1) authorises the making of a disclosure in contravention of F6the data protection legislation.