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Regulation 30 Communications by auditors

Original text. Later amendments are not shown.

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

Footnotes

f1

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