Section 1253D: Restriction on transfer of audit working papers to third countries

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

Part 42: Statutory Auditors — Chapter 6: Supplementary and general

Audit working papers and investigation reports must not be transferred to a third country competent authority unless the third country competent authority is an approved third country competent authority and the transfers are made in accordance with—

section 1253DA (transfer by Secretary of State),
section 1253DB (transfer by statutory auditor with approval of Secretary of State), or
section 1253DC (transfer by statutory auditor for purposes of investigation of auditor).

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Nothing in the sections referred to in subsection (1) authorises the making of a disclosure in contravention of the data protection legislation.

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