SCHEDULE 3Amendments to the Companies Act 2006

PART 5Amendments to Part 42 of the Companies Act 2006

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1

Section 1224A (restrictions on disclosure) M1 is amended as follows.

2

In subsection (1), for the words from “or sections 522 to 524” to the end substitute “ sections 522 to 524 (notification to appropriate audit authority of resignation or removal of auditor), the Statutory Auditors and Third Country Auditors Regulations 2016 or the Audit Regulation. ”.

3

In subsection (2), for paragraph (c) substitute—

c

the competent authority,