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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
Version date: 6 April 2008 - onwards
Version 2 of 2

Regulation 31 Meaning of "registered third country auditor" and "UK-traded non-EEA company"

(1) Section 1241 of the Companies Act 2006 (meaning of "third country auditor" etc) is amended as follows.

(2) For the heading, substitute "Meaning of "registered third country auditor" and "UK-traded non-EEA company"".

(3) In subsection (1) omit the definition of "third country auditor".

(4) In subsection (2) -

(a) for the opening words substitute "In this Part "UK-traded non-EEA company" means a body corporate -";

(b) in paragraph (a), for "a country or territory which is not a member State or part of a member State" substitute "a third country".

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