# The Statutory Auditors and Third Country Auditors Regulations 2016, Paragraph 46


In section 1253DC (transfer by statutory auditor for purposes of investigation of auditor), 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/46 (the official version)
Page: https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-regulations-2016/schedule-3/paragraph-46
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.