# The Data Reporting Services Regulations 2023, Regulation 20: Information given by an auditor


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—
(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.

---
Source: https://www.legislation.gov.uk/ukdsi/2023/9780348254273/regulation/20 (the official version)
Page: https://openlegislation.uk/draft-data-reporting-services-regulations-2023/regulation-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.