The Statutory Auditors and Third Country Auditors Regulations 2016 No. 649

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

PART 5 U.K. Amendments to Part 42 of the Companies Act 2006

43.—(1) Section 1253D (restriction on transfer of audit working papers to third countries) M1 is amended as follows. U.K.

(2) In subsection (1), for “Audit working papers” substitute “ Audit working papers and investigation reports ”.

Marginal Citations

M1 Sections 1253D-1253DE were substituted for section 1253D by S.I. 2010/2537.