[1253DC Transfer by statutory auditor for purposes of investigation of auditor]
[1253DC Transfer by statutory auditor for purposes of investigation of auditor]
Companies Act 2006 | Legislation

[A statutory auditor may transfer [audit working papers and investigation reports] to a third country competent authority if the transfer is made—

(a)     for the purposes of an investigation of an auditor or audit firm, and

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