SCHEDULE 3U.K.Amendments to the Companies Act 2006

PART 5 U.K.Amendments to Part 42 of the Companies Act 2006

66.—(1) Paragraph 15 is amended as follows.U.K.

(2) For sub-paragraph (2) substitute—

“(2) The arrangements mentioned in sub-paragraph (1) must make provision for the whole or part of the function of investigating those complaints to be performed by the competent authority under the Statutory Auditors and Third Country Auditors Regulations 2016.”.