{
  "url": "https://openlegislation.uk/companies-act-2006/section-1253DC",
  "json_url": "https://openlegislation.uk/companies-act-2006/section-1253DC.json",
  "legislation": "ukpga/2006/46",
  "legislation_title": "Companies Act 2006",
  "legislation_url": "https://openlegislation.uk/companies-act-2006",
  "path": "section/1253DC",
  "kind": "section",
  "number": "1253DC",
  "heading": "Transfer by statutory auditor for purposes of investigation of auditor",
  "text": "A statutory auditor may transfer audit working papers and investigation reports to a third country competent authority if the transfer is made—\n(a) for the purposes of an investigation of an auditor or audit firm, and\n(b) in accordance with rules of a recognised supervisory body meeting the requirements of paragraph 16AB of Schedule 10.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 1253D-1253F and cross-heading inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 15(1) (with reg. 15(2) (as amended by S.I. 2008/499), reg. 2(4)))"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Ss. 1253D-1253DE substituted for s. 1253D (15.11.2010) by The Companies Act 2006 (Transfer of Audit Working Papers to Third Countries) Regulations 2010 (S.I. 2010/2537), regs. 1(2), 2"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 1253DC 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. 46 (with reg. 1(2)(b))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/46/section/1253DC",
    "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."
}