PART 5REGISTRATION OF THIRD COUNTRY AUDITORS
The register of auditors30
1
Section 1239 of the Companies Act 2006 (register of auditors) is amended as follows.
2
At the end of subsection (2)(d) omit “and”.
3
In subsection (2)(e) omit the words “or a third country auditor”.
4
After subsection (2)(e) insert—
and
f
in the case of a third country auditor which is a firm, the name and address of each person who is—
i
an owner or shareholder of the firm, or
ii
a member of the firm's administrative or management body.
5
In subsection (7) omit the words “in accordance with subsections (2)(e) and (3)”.