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)”.