PART 5REGISTRATION OF THIRD COUNTRY AUDITORS
Arrangements for registered third country auditors: consequential amendments33
1
Schedule 12 to the Companies Act 2006 (arrangements in which registered third country auditors are required to participate) is amended as follows.
2
In the italic cross-heading above paragraph 1, for “traded non-Community companies” substitute “UK-traded non-EEA companies”.
3
In paragraph 1—
a
in sub-paragraph (1)(a) for “third country audit functions” substitute “functions related to the audit of UK-traded non-EEA companies”;
b
omit sub-paragraph (2).
4
In paragraph 2—
a
in sub-paragraph (1)(a) for “third country audit functions” substitute “functions related to the audit of UK-traded non-EEA companies”;
b
in sub-paragraph (2), omit the definition of “third country audit function”.