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

SCHEDULE 3 Amendments to the Companies Act 2006

PART 5 Amendments to Part 42 of the Companies Act 2006

48.—(1) Section 1253DE (transfer by means of inspection) is amended as follows.

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

(1)

Section 1253DE(1) was amended by S.I. 2010/2537.