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Companies Act 2006

Companies Act 2006

2006 CHAPTER 46

Commentary

Schedule 12: Arrangements in which registered third country auditors are required to participate

Sections 1245 and 1246: Enforcement

1586.The provisions in section 1245 enable the Secretary of State to apply to the court for an order to make a registered third country auditor comply with its obligations under the Part. The provisions in section 1246 empower the Secretary of State to make provision as to the removal of the third country auditors from the register of auditors in certain circumstances. In doing so, regard must be had to whether the third country auditor has complied with his obligations under this Part.

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