{
  "url": "https://openlegislation.uk/companies-act-2006/section-1223A",
  "json_url": "https://openlegislation.uk/companies-act-2006/section-1223A.json",
  "legislation": "ukpga/2006/46",
  "legislation_title": "Companies Act 2006",
  "legislation_url": "https://openlegislation.uk/companies-act-2006",
  "path": "section/1223A",
  "kind": "section",
  "number": "1223A",
  "heading": "Notification of matters relevant to approved third country competent authorities",
  "text": "(1) A recognised supervisory body must notify the Secretary of State—\n(a) if a notifiable person becomes eligible for appointment as a statutory auditor, unless the notifiable person is an individual;\n(b) if a notifiable person’s eligibility for appointment as a statutory auditor is withdrawn;\n(c) of the reasons for any such withdrawal.\n(2) A recognised supervisory body must also notify the Secretary of State of any reasonable grounds it has for suspecting that—\n(a) a person has contravened the law of the United Kingdom, or an equivalent third country or transitional third country, and\n(b) the act or omission constituting that contravention took place on the territory of an equivalent third country or transitional third country.\n(3) In this section “ notifiable person ” means a member of the recognised supervisory body in question—\n(a) who is also a third country auditor that has been approved by an approved third country competent authority; and\n(b) in respect of whom the approved third country competent authority is not the recognised supervisory body itself.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 1223A inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 7(1) (with reg. 7(2) (as amended by S.I. 2008/499, reg. 2(3)))"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 1223A(1) 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. 32(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 1223A(2)(a) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 12(b)(i); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 1223A(2)(b) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 12(b)(ii); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 1223A(3)(a) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 12(c)(i); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in s. 1223A(3)(b) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 12(c)(ii); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in s. 1223A heading substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 12(a); 2020 c. 1, Sch. 5 para. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/46/section/1223A",
    "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."
}