There are currently no known outstanding effects for the The Statutory Auditors and Third Country Auditors Regulations 2016, Paragraph 43.
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
M1Sections 1253D-1253DE were substituted for section 1253D by S.I. 2010/2537.
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
