SCHEDULES
SCHEDULE 10Recognised supervisory bodies
Part 2Requirements for recognition of a supervisory body
F1Transfer to approved third country competent authority
Annotations:
Amendments (Textual)
C116AA
The requirements of this paragraph are that—
a
the transfer is to an approved third country competent authority, and
b
the Secretary of State has approved the transfer.
Sch. 10 paras. 16A-16AB and respective cross-headings substituted for Sch. 10 para. 16A and cross-heading (15.11.2010) by The Companies Act 2006 (Transfer of Audit Working Papers to Third Countries) Regulations 2010 (S.I. 2010/2537), regs. 1(2), 5