Regulation 20 Information given by an auditorI1

United Kingdom

Sections 342 (information given by auditor or actuary to a regulator), 343 (information given by auditor or actuary to a regulator: person with close links) and 344 (duty of auditor or actuary resigning etc. to give notice) of FSMA 2000^f1 apply with respect to the auditor of a data reporting service provider as if—

(a)

each reference to an authorised person were a reference to a data reporting service provider;

(b)

each reference to a regulator or to “the appropriate regulator” were a reference to the FCA;

(c)

references to a recognised investment exchange and to an actuary were omitted;

(d)

sections 342(2), 343(2) and 344(4) were omitted.

Annotations

Commencement

I1: Reg. 20 in force at 5.4.2024, see reg. 1(2)

Footnotes

f1: Section 342 was amended by paragraph 4 of Schedule 13 to the Financial Services Act 2012 and S.I. 2013/3115 and 2019/632. Section 343 was amended by paragraph 5 of Schedule to the Financial Services Act 2012 and S.I. 2013/3115 and S.I. 2019/632. Section 344 was amended by paragraph 6 of Schedule 13 to the Financial Services Act 2012.