Section 1243: Matters to be notified to the Secretary of State

Companies Act 2006 · 2006 c. 46View on legislation.gov.uk

Part 42: Statutory Auditors — Chapter 5: Registered third country auditors

The Secretary of State may require a registered third country auditor—

to notify him immediately of the occurrence of such events as he may specify in writing and to give him such information in respect of those events as is so specified;
to give him, at such times or in respect of such periods as he may specify in writing, such information as is so specified.

The notices and information required to be given must be such as the Secretary of State may reasonably require for the exercise of his functions under this Part.

The Secretary of State may require information given under this section to be given in a specified form or verified in a specified manner.

Any notice or information required to be given under this section must be given in writing unless the Secretary of State specifies or approves some other manner.

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.