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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 31 December 2020 - onwards
Version 3 of 3

Regulation 6 Register of third country auditors

(1) The designated body must keep the register of third country auditors referred to in section 1239(1)(b) of the Act.

(2) In relation to every registered third country auditor who is an individual, the register must contain the following information -

(a) the individual’s name and address;

(b) the individual’s registered number;

(c) an indication that the individual is a third country auditor;

(d) if responsible for audit work on behalf of a third country auditor which is a firm, the firm’s name, address, registered number and, if it has a website, the website address;

(e) in the case of an individual who has registered with an EEA competent authority under Article 45(1) of the Audit Directive -

(i) the name and address of that authority, and

(ii) the registration number which that authority has allocated to the third country auditor; and

(f) the name and address of each third country competent authority that has authorised the individual to conduct audits in accordance with the law of a third country and the registration number (if any) which each one has allocated to the individual.