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Section 1253DC: Transfer by statutory auditor for purposes of investigation of auditor

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

Part 42: Statutory Auditors — Chapter 6: Supplementary and general

A statutory auditor may transfer audit working papers and investigation reports to a third country competent authority if the transfer is made—

for the purposes of an investigation of an auditor or audit firm, and
in accordance with rules of a recognised supervisory body meeting the requirements of paragraph 16AB of Schedule 10.

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

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