# The Statutory Auditors and Third Country Auditors Regulations 2016, Paragraph 46


In section 1253DC (transfer by statutory auditor for purposes of investigation of auditor), for “audit working papers” substitute “ audit working papers and investigation reports ”.

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Source: https://www.legislation.gov.uk/uksi/2016/649/schedule/3/paragraph/46 (the official version)
Page: https://openlegislation.uk/statutory-auditors-and-third-country-auditors-regulations-2016/schedule-3/paragraph-46
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.