# The Auditors (Financial Services Act 1986) Rules 1994, Introduction: Introductory text


FINANCIAL SERVICES
Made 3rd March 1994
Coming into force 1st May 1994
Whereas it appears to the Treasury that auditors who are persons to whom section 109(1) of the Financial Services Act 1986 and the following Rules apply are not subject to satisfactory rules made or guidance issued by a professional body specifying circumstances in which matters are to be communicated as mentioned in that section;
Whereas a draft of these Rules has been approved by a resolution of each House of Parliament pursuant to section 109(4) of that Act;
The Treasury, in exercise of the powers conferred on them by section 109 of the Financial Services Act 1986 and of all other powers enabling them in that behalf, hereby make the following Rules:

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Source: https://www.legislation.gov.uk/uksi/1994/526/introduction (the official version)
Page: https://openlegislation.uk/auditors-financial-services-act-1986-rules-1994/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.