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

The body must also have adequate rules and practices designed to ensure that a person eligible under its rules for appointment as a statutory auditor must refuse to transfer audit working papers and investigation reports to a third country competent authority if the Secretary of State directs under section 1253E(6) that such a transfer should not take place.

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