# The Data Reporting Services Regulations 2023, Regulation 30: Communications by auditors


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—
(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.

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Source: https://www.legislation.gov.uk/ukdsi/2023/9780348254273/regulation/30 (the official version)
Page: https://openlegislation.uk/draft-data-reporting-services-regulations-2023/regulation-30
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.