# The Statutory Auditors and Third Country Auditors Regulations 2016, Paragraph 52


(1) Section 1262 is amended as follows.
(2) At the appropriate places insert the following entries in the Table—
“
Audit Regulation
section 1261(1)
audit working papers and investigation reports
section 1261(1)
competent authority
section 1261(1)
”
(3) Omit the entry relating to “audit working papers”.

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Source: https://www.legislation.gov.uk/ukdsi/2016/9780111146866/schedule/3/paragraph/52 (the official version)
Page: https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-regulations-2016-ukdsi-2016-9780111146866/schedule-3/paragraph-52
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.