Audit working papers and investigation reports must not be transferred to a third country competent authority unless the third country competent authority is an approved third country competent authority and the transfers are made in accordance with—
section 1253DA (transfer by Secretary of State),
section 1253DB (transfer by statutory auditor with approval of Secretary of State), or
section 1253DC (transfer by statutory auditor for purposes of investigation of auditor).
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Nothing in the sections referred to in subsection (1) authorises the making of a disclosure in contravention of the data protection legislation.