Arrangements for registered third country auditors: consequential amendments
This section has no associated Explanatory Memorandum
33.—(1) Schedule 12 to the Companies Act 2006 (arrangements in which registered third country auditors are required to participate) is amended as follows.
(2) In the italic cross-heading above paragraph 1, for “traded non-Community companies” substitute “UK-traded non-EEA companies”.
(3) In paragraph 1—
(a)in sub-paragraph (1)(a) for “third country audit functions” substitute “functions related to the audit of UK-traded non-EEA companies”;
(b)omit sub-paragraph (2).
(4) In paragraph 2—
(a)in sub-paragraph (1)(a) for “third country audit functions” substitute “functions related to the audit of UK-traded non-EEA companies”;
(b)in sub-paragraph (2), omit the definition of “third country audit function”.