Section 1223ZA: Matters to be notified to the competent authority

Companies Act 2006 · 2006 c. 46View on legislation.gov.uk

Part 42: Statutory Auditors — Chapter 2: Individuals and firms

The competent authority may require a recognised supervisory body—

to notify the competent authority immediately of the occurrence of such events as the competent authority may specify in writing and to give the competent authority such information in respect of those events as is so specified;
to give the competent authority, at such times or in respect of such periods as the competent authority may specify in writing, such information as is so specified.

The notices and information required to be given must be such as the competent authority may reasonably require for the exercise of its functions under this Part, the Statutory Auditors and Third Country Auditors Regulations 2016 or the Audit Regulation .

The competent authority may require information given under this section to be given in a specified form or verified in a specified manner.

Any notice or information required to be given under this section must be given in writing unless the competent authority specifies or approves some other manner.

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.