The Statutory Auditors and Third Country Auditors Regulations 2013

These Regulations concern third country auditors as defined in section 1261 of the Companies Act 2006 (“the 2006 Act”). These Regulations extend to the whole of the United Kingdom.

Lifecycle

Department

Made

04 Jul 2013

—

Comes into force

TBC

Enabling power

The Secretary of State, in exercise of the powers conferred by section 2(2) of the 1972 Act, and by sections 1239(1)(b), (2)(a) and (f), (5)(d) and (6)(a), 1246(1) and 1292(1) of the Companies Act 2006, makes the following Regulations.

DocumentsOpen on legislation.gov.uk →

Explanatory Memorandum

UK Explanatory Memorandum

application/pdf · 09 Jul 2013 · 27 KB

Instrument

application/pdf · 09 Jul 2013 · 51 KB