{
  "url": "https://openlegislation.uk/companies-act-2006/schedule-10/paragraph-10A",
  "json_url": "https://openlegislation.uk/companies-act-2006/schedule-10/paragraph-10A.json",
  "legislation": "ukpga/2006/46",
  "legislation_title": "Companies Act 2006",
  "legislation_url": "https://openlegislation.uk/companies-act-2006",
  "path": "schedule/10/paragraph/10A",
  "kind": "paragraph",
  "number": "10A",
  "heading": null,
  "text": "(1) The body must have rules and practices as to technical standards ensuring that group auditors—\n(a) review for the purposes of a group audit the audit work conducted by other persons, and\n(b) record that review.\n(2) The rules and practices mentioned in sub-paragraph (1) must include provision requiring compliance with any standards for the time being determined by the competent authority under the Statutory Auditors and Third Country Auditors Regulations 2016.\n(3) The body must have rules and practices ensuring that group auditors retain copies of any documents necessary for the purposes of any review in accordance with those standards.\n( 4 ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n( 5 ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n( 6 ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(7) In this paragraph—\n“ group auditor ” means a person appointed as statutory auditor to conduct an audit of group accounts;\n“ group ” has the same meaning as in Part 15 of this Act (see section 474).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 10 para. 10A and preceding cross-heading inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 20"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 10 para. 10A(2) substituted (17.6.2016) by The Statutory Auditors and Third Country Auditors Regulations 2016 (S.I. 2016/649), reg. 1(1)(a), Sch. 3 para. 60(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 10 para. 10A(3) substituted (17.6.2016) by The Statutory Auditors and Third Country Auditors Regulations 2016 (S.I. 2016/649), reg. 1(1)(a), Sch. 3 para. 60(3)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Sch. 10 paras. 10A(4)-(6) omitted (17.6.2016) by virtue of The Statutory Auditors and Third Country Auditors Regulations 2016 (S.I. 2016/649), reg. 1(1)(a), Sch. 3 para. 60(4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/46/schedule/10/paragraph/10A",
    "retrieved_at": "2026-10-29T09:13:40.060156+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}