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The Statutory Auditors and Third Country Auditors Regulations 2016
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- UK Statutory Instruments
- 2016 No. 649
- SCHEDULE 3
- PART 5
- Paragraph 41
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41.—(1) Section 1253B (requests from EEA competent authorities) M1 is amended as follows.U.K.
(2) For subsection (1) substitute—
“(1) The Secretary of State must take all necessary steps to—
(a)ensure that an investigation is carried out, or
(b)provide any other assistance or information,
if requested to do so by an EEA competent authority or a European supervisory authority (“the requesting authority”), in accordance with Article 36 of the Audit Directive (regulatory co-operation between Member States) or Article 31, 32 or 33 of the Audit Regulation.”.
(3) In subsection (2)—
(a)in paragraph (a), for “the EEA competent authority” substitute “ the requesting authority ”, and
(b)in paragraph (b), for “the EEA competent authority which made the request” substitute “ the requesting authority ”.
(4) After subsection (3) insert—
“(4) In this section “European supervisory authority” means—
(a)the European Securities and Markets Authority;
(b)the European Banking Authority;
(c)the European Insurance and Occupational Pensions Authority.”.
Marginal Citations
M1Section 1253B was inserted by S.I. 2007/3494.
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