PART 3 U.K. Amendments to the Companies Act 2006

Power to disapply duties of registered third country auditors U.K.

4.  In section 1242(4) of the Companies Act 2006 M1 (power to disapply duties of registered third country auditors)—

(a) after “in relation to” insert “(a)”; and

(b) at the end add—

“(b) audits of the accounts of a particular UK-traded non-EEA company or class of UK-traded non-EEA companies;

(c) audits by a particular registered third country auditor or class of registered third country auditors of the accounts of a particular UK-traded non-EEA company or class of UK-traded non-EEA companies.”.

Marginal Citations

M1 Section 1242 was amended by S.I. 2007/3494.