{
  "url": "https://openlegislation.uk/draft-data-reporting-services-regulations-2023/regulation-30",
  "json_url": "https://openlegislation.uk/draft-data-reporting-services-regulations-2023/regulation-30.json",
  "legislation": "ukdsi/2023/9780348254273",
  "legislation_title": "The Data Reporting Services Regulations 2023",
  "legislation_url": "https://openlegislation.uk/draft-data-reporting-services-regulations-2023",
  "path": "regulation/30",
  "kind": "regulation",
  "number": "30",
  "heading": "Communications by auditors",
  "text": "The Financial Services and Markets Act 2000 (Communications by Auditors) Regulations 2001 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 recognised body were omitted;\n(c) each reference to the PRA were omitted;\n(d) each reference to the Bank of England were omitted;\n(e) in regulation 1(2) (citation, commencement and interpretation) “relevant requirement” means a requirement which is imposed by or under these Regulations;\n(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;\n(g) in regulation 2(2)(b) the reference to threshold conditions were a reference to the conditions in regulation 8 of these Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2001/2587, amended by S.I. 2013/472 and 2017/1064."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2023/9780348254273/regulation/30",
    "retrieved_at": "2026-10-30T14:42:13.345846+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."
}