# The Statutory Auditors and Third Country Auditors Regulations 2016, Paragraph 48


(1) Section 1253DE (transfer by means of inspection) 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/48 (the official version)
Page: https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-regulations-2016/schedule-3/paragraph-48
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.