Crossheading Transfer of papers to third countries
From legislation.gov.uk
Contents
- Section 1253D Restriction on transfer of audit working papers to third countries
- Section 1253DA Transfer by Secretary of State
- Section 1253DB Transfer by statutory auditor with approval of Secretary of State
- Section 1253DC Transfer by statutory auditor for purposes of investigation of auditor
- Section 1253DD Agreement of third country competent authority
- Section 1253DE Transfer by means of inspection
- Section 1253E Working arrangements for transfer of papers
- Section 1253F Publication of working arrangements