# The Auditors (Insurance Companies Act 1982) Regulations 1994, Regulation 3: Duty of auditors to report to the Secretary of State


(1) Matters are to be communicated to the Secretary of State by an auditor in the circumstances specified in paragraph (2) below.
(2) The circumstances referred to in paragraph (1) above are circumstances in which the matters are such as to give an auditor reasonable cause to believe that they are or may be of material significance for determining whether any of the powers of intervention conferred on the Secretary of State by sections 38 to 45 of the Act should be exercised.

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Source: https://www.legislation.gov.uk/uksi/1994/449/regulation/3 (the official version)
Page: https://openlegislation.uk/auditors-insurance-companies-act-1982-regulations-1994/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.