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The Companies Act 2006 (Transfer of Audit Working Papers to Third Countries) Regulations 2010

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8.  Notwithstanding paragraph 38 of Schedule 4 to the Companies Act 2006 (Commencement No. 5, Transitional Provisions and Savings) Order 2007(1) (which limits the application of certain provisions of the Companies Act 2006, including Schedule 10), paragraphs 16A to 16AB of Schedule 10 to the Companies Act 2006 (inserted by these Regulations) apply in relation to the supervision of auditors appointed for any financial year.

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