# The Statutory Auditors and Third Country Auditors Regulations 2016, Paragraph 68


(1) Paragraph 16A 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/68 (the official version)
Page: https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-regulations-2016/schedule-3/paragraph-68
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.