Sch 3 para 34
(1) Section 1224A (restrictions on disclosure) is amended as follows. (2) In subsection (1), for the words from “or sections 522 to 524” to the end substitute “ sections 522 to 524 (notification to appropriate audit authority of resignation or removal of auditor), the Statutory Auditors and Third Country Auditors Regulations 2016 or the Audit Regulation. ” . (3) In subsection (2), for paragraph (c) substitute— (c) the competent authority,