Search Legislation

The Statutory Auditors and Third Country Auditors Regulations 2007

What Version

 Help about what version
  • Latest available (Revised)
  • Original (As made)

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

  1. Introductory Text

  2. PART 1

    1. 1.Citation and commencement

    2. 2.Minor definitions

    3. 3.Index of defined expressions

  3. PART 2

    1. 4.Supervisory bodies

    2. 5.Appropriate qualifications

    3. 6.Approval of third country qualifications

  4. PART 3

    1. 7.Notification of matters relevant to other EEA States

    2. 8.Restrictions on disclosure

    3. 9.Supervision of Auditors General by the Independent Supervisor

    4. 10.Duties of Auditors General in relation to supervision arrangements

    5. 11.Reports of the Secretary of State

    6. 12.Delegation of Secretary of State’s functions

    7. 13.Delegation of functions to an existing body

    8. 14.Cooperation with foreign competent authorities

    9. 15.Transfer of papers to third countries

    10. 16.Directions to comply with international obligations

  5. PART 4

    1. 17.EEA auditors

    2. 18.Meaning of “controlled by qualified persons”

    3. 19.Professional integrity and independence

    4. 20.Technical standards for group audits

    5. 21.Public interest entity reporting and independence requirements

    6. 22.Monitoring and enforcement

    7. 23.Monitoring of audits

    8. 24.Transfer of papers to third countries

    9. 25.Interpretation

    10. 26.Arrangements for setting technical standards

    11. 27.Arrangements for setting standards relating to public interest entity reporting and independence requirements

    12. 28.Arrangements for independent monitoring of audits of listed companies and other major bodies

  6. PART 5

    1. 29.Interpretation

    2. 30.The register of auditors

    3. 31.Meaning of “registered third country auditor” and “UK-traded non-EEA company”

    4. 32.Duties of registered third country auditors

    5. 33.Arrangements for registered third country auditors: consequential amendments

    6. 34.Register of third country auditors

    7. 35.Application for registration of third country auditor

    8. 36.Application statement

    9. 37.Acceptance and refusal of application for registration

    10. 38.Allocation of registered number

    11. 39.Duty to provide updated information

    12. 40.Removal of third country auditor from the register

  7. PART 6

    1. 41.Meaning of “appropriate audit authority” and “major audit”

    2. 42.Grounds for petition by company member

    3. 43.Exclusion of large debt securities issuer from definition of “UK-traded non-EEA company”

    4. 44.Practical training

    5. 45.Revocations and savings

  8. Signature

    1. SCHEDULE

      Schedule 11A to the Companies Act 2006

  9. Explanatory Note

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Memorandum

Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources