This section has no associated Explanatory Memorandum
34.—(1) Section 1224A (restrictions on disclosure)(1) is amended as follows.
(2) In subsection (1), for the words from “or sections 522 to 524” to the end substitute “sections 522 to 524 (notification to appropriate audit authority of resignation or removal of auditor), the Statutory Auditors and Third Country Auditors Regulations 2016 or the Audit Regulation.”.
(3) In subsection (2), for paragraph (c) substitute—
“(c)the competent authority,”.
(1)
Section 1224A was inserted by S.I. 2007/3494 and amended by S.I. 2011/1856.