C5C1C2C3C4Part 42Statutory Auditors

Annotations:
Modifications etc. (not altering text)
C5

Pt. 42 applied (with modifications) (4.4.2014 for specified purposes, 16.12.2014 in so far as not already in force) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 5 paras. 1-27 (with Sch. 13 para. 11); S.I. 2014/900, art. 2(j); S.I. 2014/3319, art. 2(e) (as amended: (31.12.2020) by S.I. 2019/177, regs. 2, 57; 2020 c. 1, Sch. 5 para. 1(1) and S.I. 2019/504, regs. 1(2), 3-6; 2020 c. 1, Sch. 5 para. 1(1); and (1.7.2022) by 2022 c. 31, s. 186(6), Sch. 4 para. 216, Sch. 7 para. 28; S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30))

C2

Pt. 42: functions transferred in part (6.4.2008 in accordance with art. 1 of the amending S.I.) by The Statutory Auditors (Delegation of Functions etc) Order 2008 (S.I. 2008/496), art. 4 (which amending S.I. was revoked (2.7.2012) by S.I. 2012/1741, art. 6)

Chapter 6Supplementary and general

F2Transfer of papers to third countries

Annotations:
Amendments (Textual)
F2

Ss. 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)))

1253DEF1Transfer by means of inspection

1

This section applies in the case of a transfer of F3audit working papers and investigation reports if—

a

it is a transfer to an approved third country competent authority listed in section 1253D(2)(a), (f) or (g),

b

it is a transfer under section 1253DA or 1253DB, and

c

it is to take place by means of an inspection in the United Kingdom by the authority.

2

The Secretary of State must participate in the inspection.

3

The inspection must be under the leadership of the Secretary of State unless the Secretary of State otherwise permits.