Schedule 10, Part 2, paragraph 16A(1)

The body must have adequate rules and practices designed to ensure that a person eligible under its rules for appointment as a statutory auditor transfers audit working papers and investigation reports to a third country competent authority only in accordance with the requirements of— paragraph 16AA (transfer to approved third country competent authority), or paragraph 16AB (transfer for purposes of investigation).

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Source: legislation.gov.uk · retrieved 2026-09-04