# The Statutory Auditors and Third Country Auditors Regulations 2016, Paragraph 52


(1) Section 1262 (index of defined expressions) is amended as follows.
(2) At the appropriate places insert the following entries in the Table—
“
Audit Regulation
section 1261(1)
”
“
audit working papers and investigation reports
section 1261(1)
”
“
competent authority
section 1261(1)
”
(3) Omit the entry relating to “audit working papers”.

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Source: https://www.legislation.gov.uk/ukdsi/2016/9780111147047/schedule/3/paragraph/52 (the official version)
Page: https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-regulations-2016/schedule-3/paragraph-52
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.