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

47.—(1) Section 1253DD (agreement of EEA competent authority) is amended as follows. U.K.

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