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Regulation 30 Communications by auditorsI1

United Kingdom

The Financial Services and Markets Act 2000 (Communications by Auditors) Regulations 2001f1 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 recognised body were omitted;

(c)

each reference to the PRA were omitted;

(d)

each reference to the Bank of England were omitted;

(e)

in regulation 1(2) (citation, commencement and interpretation) “relevant requirement” means a requirement which is imposed by or under these Regulations;

(f)

in regulation 2(2)(a)(ii) (circumstances in which an auditor is to communicate) the reference to functions were a reference to the FCA’s functions under these Regulations and under FSMA 2000 as applied by these Regulations;

(g)

in regulation 2(2)(b) the reference to threshold conditions were a reference to the conditions in regulation 8 of these Regulations.

Annotations

Commencement

I1

Reg. 30 in force at 5.4.2024, see reg. 1(2)

Footnotes

f1

S.I. 2001/2587, amended by S.I. 2013/472 and 2017/1064.