# Companies Act 2006, Section 1253DC: Transfer by statutory auditor for purposes of investigation of auditor

Extent: E+W+S+N.I.

A statutory auditor may transfer audit working papers and investigation reports to a third country competent authority if the transfer is made—
(a) for the purposes of an investigation of an auditor or audit firm, and
(b) in accordance with rules of a recognised supervisory body meeting the requirements of paragraph 16AB of Schedule 10.

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Source: https://www.legislation.gov.uk/ukpga/2006/46/section/1253DC (the official version)
Page: https://openlegislation.uk/companies-act-2006/section-1253DC
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.