[1253DB Transfer by statutory auditor with approval of Secretary of State]
[1253DB Transfer by statutory auditor with approval of Secretary of State]
Companies Act 2006 | Legislation

[(1)     A statutory auditor may transfer [audit working papers and investigation reports] to an approved third country competent authority if the transfer is made—

(a)     with the prior approval of the Secretary of State, and

(b)     in accordance with rules of a recognised supervisory body meeting the requirements of paragraph 16AA of Schedule 10.

(2)     The Secretary of State must not approve a transfer of [audit working papers and investigation reports] to an approved third country competent authority for the purposes of this section unless the following conditions are met (see also section 1253DD).

(3)     The first condition is that the

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