# The Statutory Auditors and Third Country Auditors Regulations 2007, Regulation 32: Duties of registered third country auditors


(1) Section 1242 of the Companies Act 2006 (duties of registered third country auditors) is amended as follows.
(2) In subsection (1)—
(a) after “third country auditor” insert “ who audits the accounts of a UK-traded non-EEA company ”;
(b) in paragraph (a), omit“of traded non-Community companies”.
(3) In subsection (2)(a), for “third country audits” substitute “ audits of accounts of UK-traded non-EEA companies ”.

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Source: https://www.legislation.gov.uk/uksi/2007/3494/regulation/32 (the official version)
Page: https://openlegislation.uk/statutory-auditors-and-third-country-auditors-regulations-2007/regulation-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.