[1253DD Agreement of [third country competent authority]]
[1253DD Agreement of [third country competent authority]]
Companies Act 2006 | Legislation

[(1)     This section applies where—

(a)     an approved third country competent authority makes a request to the Secretary of State for the transfer of [audit working papers and investigation reports] which relate to the audit of the consolidated accounts of a group, and

(b)     the [audit working papers and investigation reports] that are the subject of the request—

(i)     have been created by the auditor of a subsidiary that is located in [an equivalent third country or transitional third country] in relation to the audit of that subsidiary, and

(ii)     are in the possession of a statutory auditor.

(2)     In the

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