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Companies Act 2006
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Companies Act 2006, Section 1253D is up to date with all changes known to be in force on or before 22 December 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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[F1[F21253DRestriction on transfer of audit working papers to third countriesU.K.
This section has no associated Explanatory Notes
(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].]]
Textual Amendments
F1Ss. 1253D-1253F and cross-heading inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 15(1) (with reg. 15(2) (as amended by S.I. 2008/499), reg. 2(4)))
F2Ss. 1253D-1253DE substituted for s. 1253D (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), 2
F3Words in s. 1253D(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. 43(2) (with reg. 1(2)(b))
F4Words in s. 1253D(1) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 20(a); 2020 c. 1, Sch. 5 para. 1(1)
F5S. 1253D(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, 20(b); 2020 c. 1, Sch. 5 para. 1(1)
F6Words in s. 1253D(3) substituted (25.5.2018) by Data Protection Act 2018 (c. 12), s. 212(1), Sch. 19 para. 126 (with ss. 117, 209, 210); S.I. 2018/625, reg. 2(1)(g)
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