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Statutory Auditors and Third Country Auditors Regulations 2007 [SI 2007 No. 3494]Introductory TextPart 1 Citation, commencement and interpretation (regs. 1-3)Regulation 1 Citation and commencementRegulation 2 Minor definitionsRegulation 3 Index of defined expressionsPart 2 Statutory auditors (regs. 4-6)Regulation 4 Supervisory bodiesRegulation 5 Appropriate qualificationsRegulation 6 Approval of third country qualificationsPart 3 Competent authorities (regs. 7-16)Regulation 7 Notification of matters relevant to other EEA StatesRegulation 8 Restrictions on disclosureRegulation 9 Supervision of Auditors General by the Independent SupervisorRegulation 10 Duties of Auditors General in relation to supervision arrangementsRegulation 11 Reports of the Secretary of StateRegulation 12 Delegation of Secretary of State's functionsRegulation 13 Delegation of functions to an existing bodyRegulation 14 Cooperation with foreign competent authoritiesRegulation 15 Transfer of papers to third countriesRegulation 16 Directions to comply with international obligationsPart 4 Recognised supervisory bodies (regs. 17-28)Regulation 17 EEA auditorsRegulation 18 Meaning of "controlled by qualified persons"Regulation 19 Professional integrity and independenceRegulation 20 Technical standards for group auditsRegulation 21 Public interest entity reporting and independence requirementsRegulation 22 Monitoring and enforcementRegulation 23 Monitoring of auditsRegulation 24 Transfer of papers to third countriesRegulation 25 InterpretationRegulation 26 Arrangements for setting technical standardsRegulation 27 Arrangements for setting standards relating to public interest entity reporting and independence requirementsRegulation 28 Arrangements for independent monitoring of audits of listed companies and other major bodiesPart 5 Registration of third country auditors (regs. 29-40)Regulation 29 InterpretationRegulation 30 The register of auditorsRegulation 31 Meaning of "registered third country auditor" and "UK-traded non-EEA company"Regulation 32 Duties of registered third country auditorsRegulation 33 Arrangements for registered third country auditors: consequential amendmentsRegulation 34 Register of third country auditorsRegulation 35 Application for registration of third country auditorRegulation 36 Application statementRegulation 37 Acceptance and refusal of application for registrationRegulation 38 Allocation of registered numberRegulation 39 Duty to provide updated informationRegulation 40 Removal of third country auditor from the registerPart 6 Other amendments and revocations (regs. 41-45)Regulation 41 Meaning of "appropriate audit authority" and "major audit"Regulation 42 Grounds for petition by company memberRegulation 43 Exclusion of large debt securities issuer from definition of "UK-traded non-EEA company"Regulation 44 Practical trainingRegulation 45 Revocations and savingsSchedule - Schedule 11A to the Companies Act 2006SignatureExplanatory NoteExplanatory Memorandum
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Published date: 17 December 2007

Statutory Auditors and Third Country Auditors Regulations 2007 [SI 2007 No. 3494]

Introductory Text
Part 1 Citation, commencement and interpretation (regs. 1-3)
Regulation 1 Citation and commencement
Regulation 2 Minor definitions
Regulation 3 Index of defined expressions
Part 2 Statutory auditors (regs. 4-6)
Regulation 4 Supervisory bodies
Regulation 5 Appropriate qualifications
Regulation 6 Approval of third country qualifications
Part 3 Competent authorities (regs. 7-16)
Regulation 7 Notification of matters relevant to other EEA States
Regulation 8 Restrictions on disclosure
Regulation 9 Supervision of Auditors General by the Independent Supervisor
Regulation 10 Duties of Auditors General in relation to supervision arrangements
Regulation 11 Reports of the Secretary of State
Regulation 12 Delegation of Secretary of State's functions
Regulation 13 Delegation of functions to an existing body
Regulation 14 Cooperation with foreign competent authorities
Regulation 15 Transfer of papers to third countries
Regulation 16 Directions to comply with international obligations
Part 4 Recognised supervisory bodies (regs. 17-28)
Regulation 17 EEA auditors
Regulation 18 Meaning of "controlled by qualified persons"
Regulation 19 Professional integrity and independence
Regulation 20 Technical standards for group audits
Regulation 21 Public interest entity reporting and independence requirements
Regulation 22 Monitoring and enforcement
Regulation 23 Monitoring of audits
Regulation 24 Transfer of papers to third countries
Regulation 25 Interpretation
Regulation 26 Arrangements for setting technical standards
Regulation 27 Arrangements for setting standards relating to public interest entity reporting and independence requirements
Regulation 28 Arrangements for independent monitoring of audits of listed companies and other major bodies
Part 5 Registration of third country auditors (regs. 29-40)
Regulation 29 Interpretation
Regulation 30 The register of auditors
Regulation 31 Meaning of "registered third country auditor" and "UK-traded non-EEA company"
Regulation 32 Duties of registered third country auditors
Regulation 33 Arrangements for registered third country auditors: consequential amendments
Regulation 34 Register of third country auditors
Regulation 35 Application for registration of third country auditor
Regulation 36 Application statement
Regulation 37 Acceptance and refusal of application for registration
Regulation 38 Allocation of registered number
Regulation 39 Duty to provide updated information
Regulation 40 Removal of third country auditor from the register
Part 6 Other amendments and revocations (regs. 41-45)
Regulation 41 Meaning of "appropriate audit authority" and "major audit"
Regulation 42 Grounds for petition by company member
Regulation 43 Exclusion of large debt securities issuer from definition of "UK-traded non-EEA company"
Regulation 44 Practical training
Regulation 45 Revocations and savings
Schedule - Schedule 11A to the Companies Act 2006
Signature
Explanatory Note
Explanatory Memorandum
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