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

52.—(1) Section 1262 (index of defined expressions) M1 is amended as follows. U.K.

(2) At the appropriate places insert the following entries in the Table—

“Audit Regulation

section 1261(1)”

“audit working papers and investigation reports

section 1261(1)”

“competent authority

section 1261(1)”

(3) Omit the entry relating to “audit working papers”.

Marginal Citations

M1 Section 1262 was amended by S.I. 2007/3494.