{
  "url": "https://openlegislation.uk/auditors-financial-services-act-1986-rules-1994",
  "json_url": "https://openlegislation.uk/auditors-financial-services-act-1986-rules-1994.json",
  "id": "uksi/1994/526",
  "title": "The Auditors (Financial Services Act 1986) Rules 1994",
  "short_title": "Auditors (Financial Services Act 1986) 1994",
  "long_title": "The Rules impose a duty on an auditor of an authorised person under the Financial Services Act 1986 to report to the relevant regulator any matter of which he may become aware in his capacity as auditor of that person where the auditor has reasonable cause to believe that the matter is, or is likely to be, of material significance for determining whether a person is fit and proper to carry on investment business or whether disciplinary action ought to be taken or powers of intervention exercised in order to protect investors against a significant risk of loss. The relevant regulator may be the Securities and Investments Board or a recognised self-regulating organisation or recognised professional body under the Act.",
  "citation": "S.I. 1994/526",
  "type": "uksi",
  "year": "1994",
  "number": "526",
  "version": "current",
  "date": "1994-03-03",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 2,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/auditors-financial-services-act-1986-rules-1994/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/auditors-financial-services-act-1986-rules-1994/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/auditors-financial-services-act-1986-rules-1994/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Circumstances in which auditor is to communicate",
      "url": "https://openlegislation.uk/auditors-financial-services-act-1986-rules-1994/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
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      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/auditors-financial-services-act-1986-rules-1994/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/auditors-financial-services-act-1986-rules-1994/note",
      "extent": null,
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      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "modified (temp.)",
      "affected_provisions": "rule 2",
      "affecting": "uksi/1996/1669",
      "affecting_title": "The Financial Institutions (Prudential Supervision) Regulations 1996",
      "affecting_provisions": "Sch. 4 para. 3"
    },
    {
      "type": "modified (temp.)",
      "affected_provisions": "rule 3",
      "affecting": "uksi/1996/1669",
      "affecting_title": "The Financial Institutions (Prudential Supervision) Regulations 1996",
      "affecting_provisions": "Sch. 4 para. 3"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1986/60",
      "title": "Financial Services Act 1986 (repealed)",
      "url": "https://openlegislation.uk/financial-services-act-1986-repealed",
      "provisions": [
        "section/109"
      ]
    }
  ],
  "changes_made_to": 2,
  "changes_made_to_url": "https://openlegislation.uk/auditors-financial-services-act-1986-rules-1994/changes.json",
  "changes_made_by": 0,
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  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/auditors-financial-services-act-1986-rules-1994/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/526",
    "retrieved_at": "2026-10-29T13:39:56.468554+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}