The Statutory Auditors and Third Country Auditors (Amendment) Regulations 2026
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Change 1
Title and introductory text
2026 No. 431 AUDITORS The Statutory Auditors and Third Country Auditors (Amendment) Regulations 2026 Made 13th April 2026 Laid before Parliament 21st April 2026 Coming into force 13th May 2026 The Secretary of State makes these Regulations in exercise of the powers conferred by section 1240B(1), (2)(d) and (e) of the Companies Act 2006. In accordance with regulation 13(1) of the Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2020 the Secretary of State is satisfied that the third country competent authority of New Zealand is adequate in relation to its ability to co-operate with the competent authority of the United Kingdom on the exchange of audit working papers and investigation reports.
Title and introductory text
2026 No. 431 AUDITORS The Statutory Auditors and Third Country Auditors (Amendment) Regulations 2026 Made 13th April 2026 Laid before Parliament 21st April 2026 Coming into force 13th May 2026 The Secretary of State makes these Regulations in exercise of the powers conferred by section 1240B(1), (2)(d) and (e) of the Companies Act 2006. In accordance with regulation 13(1) of the Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2020 the Secretary of State is satisfied that the third country competent authority of New Zealand is adequate in relation to its ability to co-operate with the competent authority of the United Kingdom on the exchange of audit working papers and investigation reports.
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