Commentary Part 4– Eligibility and Regulation of Local Auditors Paragraph 16: The Secretary of State’s power to require second audit
60.This paragraph modifies section 1248 of the Companies Act 2006 to specify that a copy of a direction requiring a second audit is sent to the auditor’s recognised supervisory body rather than the registrar of companies. It also allows for the Secretary of State to specify when the authority must comply with the direction.