Chwilio Deddfwriaeth

Chwiliad Uwch

Companies Act 2006

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Duties

1242Duties of registered third country auditors

(1)A registered third country auditor must participate in—

(a)arrangements within paragraph 1 of Schedule 12 (arrangements for independent monitoring of audits of traded non-Community companies), and

(b)arrangements within paragraph 2 of that Schedule (arrangements for independent investigation for disciplinary purposes of public interest cases).

(2)A registered third country auditor must—

(a)take such steps as may be reasonably required of it to enable its performance of third country audits to be monitored by means of inspections carried out under the arrangements mentioned in subsection (1)(a), and

(b)comply with any decision as to disciplinary action to be taken against it made under the arrangements mentioned in subsection (1)(b).

(3)Schedule 12 makes further provision with respect to the arrangements in which registered third country auditors are required to participate.

(4)The Secretary of State may direct in writing that subsections (1) to (3) are not to apply, in whole or in part, in relation to a particular registered third country auditor or class of registered third country auditors.

Yn ôl i’r brig

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