# The Statutory Auditors and Third Country Auditors Regulations 2016, Paragraph 47


(1) Section 1253DD (agreement of EEA competent authority) 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/47 (the official version)
Page: https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-regulations-2016/schedule-3/paragraph-47
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.