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Companies Act 2006

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This is the original version (as it was originally enacted).

Arrangements for independent investigations for disciplinary purposes

This section has no associated Explanatory Notes

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 third country audit functions by the registered third country auditor,

(b)for the holding of disciplinary hearings relating to the registered third country auditor which appear to be desirable following the conclusion of such investigations,

(c)for requiring such hearings to be held in public except where the interests of justice otherwise require,

(d)for the persons before whom such hearings have taken place to decide whether (and, if so, what) disciplinary action should be taken against the registered third country auditor, and

(e)for ensuring that the carrying out of those investigations, the holding of those hearings and the taking of those decisions are done independently of the registered third country auditor.

(2)In this paragraph—

  • “disciplinary action” includes the imposition of a fine; and

  • “third country audit function” means any function performed as a third country auditor.

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