[(1) The Secretary of State may by regulations grant to a third country competent authority, or make provision for the grant to a third country competent authority of—
(a) approval as an approved third country competent authority, or
(b) provisional approval, for a period of up to seven years, as an approved third country competent authority,
in relation to the exchange of audit working papers and investigation reports.
(2) Regulations under subsection (1) may (among other things)—
(a) specify the procedure for assessing the adequacy of the third country competent
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