# The Statutory Auditors and Third Country Auditors Regulations 2007, Regulation 3: Index of defined expressions


(1) Section 1262 of the Companies Act 2006 (index of defined expressions) is amended as follows.
(2) At the appropriate places, insert the following entries in the Table—
“
Audit Directive
section 1261(1)
”;
“
audit working papers
section 1261(1)
”;
“
EEA auditor
section 1261(1)
”;
“
EEA competent authority
section 1261(1)
”;
“
third country
section 1261(1)
”;
“
third country competent authority
section 1261(1)
”;
“
UK-traded non-EEA company
section 1241(2)
”.
(3) In the entry for “third country auditor”—
(a) in the left-hand column, omit “third country audit and third country audit work”;
(b) in the right-hand column, for “section 1241(1)” substitute “ section 1261(1) ”.

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Source: https://www.legislation.gov.uk/uksi/2007/3494/regulation/3 (the official version)
Page: https://openlegislation.uk/statutory-auditors-and-third-country-auditors-regulations-2007/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.