[(1) The Secretary of State may transfer [audit working papers and investigation reports] to an approved third country competent authority if the following conditions are met (but see also section 1253DD).
(2) The first condition is that the authority has made a request to the Secretary of State for the transfer of the [audit working papers and investigation reports].
(3) The second condition is that the [audit working papers and investigation reports] relate to audits of companies that—
(a) have issued securities in the third country in which the authority is established, or
(b) form part of a group issuing statutory
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