# The Statutory Auditors and Third Country Auditors Regulations 2016, Paragraph 3


(1) Section 461 (permitted disclosure of information obtained under compulsory powers) is amended as follows.
(2) In subsection (4), for paragraph (aa) substitute—
“(aa) for the purpose of assisting the competent authority to exercise its functions under the Statutory Auditors and Third Country Auditors Regulations 2016 and under the Audit Regulation;”.

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Source: https://www.legislation.gov.uk/ukdsi/2016/9780111147047/schedule/3/paragraph/3 (the official version)
Page: https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-regulations-2016/schedule-3/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.