Sch 10 para 16A
(1) The body must have adequate rules and practices designed to ensure that a person eligible under its rules for appointment as a statutory auditor transfers audit working papers and investigation reports to a third country competent authority only in accordance with the requirements of— (a) paragraph 16AA (transfer to approved third country competent authority), or (b) paragraph 16AB (transfer for purposes of investigation). (2) The body must also have adequate rules and practices designed to ensure that a person eligible under its rules for appointment as a statutory auditor must refuse to transfer audit working papers and investigation reports to a third country competent authority if the Secretary of State directs under section 1253E(6) that such a transfer should not take place.