Section 1242(2)

A registered third country auditor must— take such steps as may be reasonably required of it to enable its performance of audits of accounts of UK-traded third country companies to be monitored by means of inspections carried out under the arrangements mentioned in subsection (1)(a), and comply with any decision as to disciplinary action to be taken against it made under the arrangements mentioned in subsection (1)(b).

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