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The Statutory Auditors and Third Country Auditors Regulations 2016
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42.—(1) Section 1253C (notification to competent authorities of other EEA states)(1) is amended as follows.
(2) For subsection (1) substitute—
“(1) If the Secretary of State receives notice from a recognised supervisory body under section 1223A(1) (notification of matters relevant to other EEA States) that—
(a)a person has become eligible for appointment as a statutory auditor, or
(b)a person’s eligibility for appointment as a statutory auditor has been withdrawn,
the Secretary of State must notify the relevant EEA competent authority.”.
(3) In subsection (3), for the words from “the reasons” to the end substitute, “, in a case where a person’s eligibility for appointment as a statutory auditor has been withdrawn, the reasons for the withdrawal”.
(1)
Section 1253C was inserted by S.I. 2007/3494 and amended by S.I. 2011/1043.
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