Introductory text
AUDITORS
Made 13th April 2026
Laid before Parliament 21st April 2026
Coming into force 13th May 2026
The Secretary of State makes these Regulations in exercise of the powers conferred by section 1240B(1), (2)(d) and (e) of the Companies Act 2006f1.
In accordance with regulation 13(1) of the Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2020f2 the Secretary of State is satisfied that the third country competent authority of New Zealand is adequate in relation to its ability to co-operate with the competent authority of the United Kingdom on the exchange of audit working papers and investigation reports.
Annotations
Footnotes
- f1
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2006 c. 46. Section 1240B was inserted by S.I. 2019/177, as amended by S.I. 2019/1392.
- f2