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Legislation
Companies Act 2006

Crossheading Transfer of papers to third countries

  • 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
  1. Transfer of papers to third countries
  2. Publication of working arrangements

Section 1253F | Publication of working arrangements

From legislation.gov.uk

If the Secretary of State enters into working arrangements in accordance with section 1253E, he must publish on a website without undue delay—F1

(a)the name of the third country competent authority with which he has entered into such arrangements, andF1

(b)the country or territory in which it is established.F1

Notes

  1. F1

    Ss. 1253D-1253F and cross-heading inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 15(1) (with reg. 15(2) (as amended by S.I. 2008/499), reg. 2(4)))

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