Section 1253DD(1)

This section applies where— an approved third country competent authority makes a request to the Secretary of State for the transfer of audit working papers and investigation reports which relate to the audit of the consolidated accounts of a group, and the audit working papers and investigation reports that are the subject of the request— have been created by the auditor of a subsidiary that is located in an equivalent third country or transitional third country in relation to the audit of that subsidiary, and are in the possession of a statutory auditor.

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