SCHEDULE 12 Arrangements in which Registered Third Country Auditors are Required to Participate
SCHEDULE 12 Arrangements in which Registered Third Country Auditors are Required to Participate
Companies Act 2006 | Legislation

1

(1)     The arrangements referred to in section 1242(1)(a) are appropriate arrangements—

(a)     for enabling the performance by the registered third country auditor of [functions related to the audit of [UK-traded third country companies]] to be monitored by means of inspections carried out under the arrangements, and

(b)     for ensuring that the carrying out of such monitoring and inspections is done independently of the registered third country auditor.

(2)     . . .

2

[(1)     The arrangements referred to in section 1242(1)(b) are appropriate arrangements—

(a)     for the carrying out of investigations into matters arising in connection with the performance of functions related to the audit of [UK-traded third country companies] by the registered third country auditor,

(b)     where it appears to be desirable following the conclusion of such investigations—

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