The Statutory Auditors and Third Country Auditors Regulations 2016 No. 649

SCHEDULE 3 U.K. Amendments to the Companies Act 2006

PART 5 U.K. Amendments to Part 42 of the Companies Act 2006

68.—(1) Paragraph 16A is amended as follows. U.K.

(2) For the words “audit working papers”, wherever they appear, substitute “ audit working papers and investigation reports ”.