{
  "url": "https://openlegislation.uk/data-reporting-services-regulations-2024/regulation-20",
  "json_url": "https://openlegislation.uk/data-reporting-services-regulations-2024/regulation-20.json",
  "legislation": "uksi/2024/107",
  "legislation_title": "The Data Reporting Services Regulations 2024",
  "legislation_url": "https://openlegislation.uk/data-reporting-services-regulations-2024",
  "path": "regulation/20",
  "kind": "regulation",
  "number": "20",
  "heading": "Information given by an auditor",
  "text": "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 apply with respect to the auditor of a data reporting service provider as if—\n(a) each reference to an authorised person were a reference to a data reporting service provider;\n(b) each reference to a regulator or to “the appropriate regulator” were a reference to the FCA;\n(c) references to a recognised investment exchange and to an actuary were omitted;\n(d) sections 342(2), 343(2) and 344(4) were omitted.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 20 in force at 5.4.2024, see reg. 1(2)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/107/regulation/20",
    "retrieved_at": "2026-10-28T21:35:23.088536+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."
}