# The Statutory Auditors and Third Country Auditors Regulations 2016, Paragraph 44


(1) Section 1253DA (transfer by Secretary of State) is amended as follows.
(2) For the words “audit working papers” wherever they appear substitute “audit working papers and investigation reports”.

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Source: https://www.legislation.gov.uk/ukdsi/2016/9780111147047/schedule/3/paragraph/44 (the official version)
Page: https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-regulations-2016/schedule-3/paragraph-44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.