[1253DB Transfer by statutory auditor with approval of Secretary of State]
Companies Act 2006 (2006 c 46) | Legislation

[1253DB  Transfer by statutory auditor with approval of Secretary of State]

[(1)     A statutory auditor may transfer [audit working papers and investigation reports] to an approved third country competent authority if the transfer is made—

(a)     with the prior approval of the Secretary of State, and

(b)     in accordance

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