# The Statutory Auditors and Third Country Auditors Regulations 2016, Paragraph 43


(1) Section 1253D (restriction on transfer of audit working papers to third countries) is amended as follows.
(2) In subsection (1), for “Audit working papers” substitute “Audit working papers and investigation reports”.

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Source: https://www.legislation.gov.uk/ukdsi/2016/9780111147047/schedule/3/paragraph/43 (the official version)
Page: https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-regulations-2016/schedule-3/paragraph-43
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.