Introductory Text
1.Citation and commencement
2.Transfer of audit working papers to third countries
3.Working arrangements for transfer of papers
4.Amendment of definition of approved third country competent authorities from 31 July 2013
5.Rules of recognised supervisory bodies as to transfer of audit working papers
6.Minor definitions and index of defined expressions
7.Exercise of functions of Secretary of State
8.Application of these Regulations
Signature
Explanatory Note
