A copy of the Statutory Auditors and Third Country Auditors (Amendment) Regulations 2009 has been published on OPSI: see here (html) and here (pdf). The Regulations were laid before Parliament on 20 October and came into force on 21 October. In the accompanying explanatory memorandum it is explained that the effect of the Regulations will be to apply, from 21 October, the controls in Sections 1253D and 1253E of the Companies Act (2006) to papers relating to all audits regardless of their date.
UK: the Statutory Auditors and Third Country Auditors (Amendment) Regulations 2009
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A copy of the Statutory Auditors and Third Country Auditors (Amendment) Regulations 2009 has been published on OPSI: see here (html) and here (pdf). The Regulations were laid before Parliament on 20 October and came into force on 21 October. In the accompanying explanatory memorandum it is explained that the effect of the Regulations will be to apply, from 21 October, the controls in Sections 1253D and 1253E of the Companies Act (2006) to papers relating to all audits regardless of their date.
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