Suspension of approval  PART 4  Amendments made under section 2(2) of the European Communities Act 1972  Amendments to the Companies Act 2006  14. —(1) If, in relation to a third country competent authority which has been granted approval  or provisional approval by relevant regulations, the Secretary of State is no longer satisfied that  condition A or B is met, the Secretary of State may direct that the approval or provisional approval  is suspended with effect—  for a period of no longer than two years beginning on the date of the direction.  (2) A suspension under paragraph (1) may be extended so that the suspension is for a total  period of no longer than three years beginning on the date of the direction.  (3) The Secretary of State may revoke a direction to suspend approval or provisional approval.  (4) The Secretary of State must inform the competent authority of—  (5) The Secretary of State must make arrangements for—  (6) For the purposes of this regulation—  (a) from a date specified in the direction; or  (b) for financial years beginning or ending on or after a date specified in the direction;  (a) any suspension of approval or provisional approval;  (b) any extension of such a suspension; and  (c) any revocation of a direction to suspend approval or provisional approval.  (a) publication on a publicly accessible website of details of—  (b) informing any statutory auditor whose audit working papers and investigation reports are  due to be transferred to a third country competent authority whose approval or provisional  approval has been suspended, or whose audit working papers and investigation reports  have been transferred to such a third country competent authority in the three years  preceding the suspension of approval or provisional approval—  (i) of the suspension of approval or provisional approval of that third country competent  authority;  (ii) of any extension of that approval; and  (iii) where there is subsequently a revocation of the direction to suspend approval or  provisional approval, of that revocation.  (a) approval granted for an indefinite period under Schedule 2 to the Statutory Auditors and  Third Country Auditors (Amendment) (EU Exit) Regulations 2019 is to be treated as if it  were granted under relevant regulations on the basis that condition A were met;  (b) approval granted for a finite period of time under that Schedule is to be treated as if it  were granted under relevant regulations on the basis that condition B were met.  (i) any suspension of approval or provisional approval;  (ii) any extension of such a suspension; and  (iii) any revocation of a direction to suspend approval or provisional approval; and  15. —(1) The Companies Act 2006 is amended as follows.  6