Regulation 2 Circumstances in which an auditor is to communicateI1

there is or has been, or may be or may have been, a contravention of any relevant requirement that applies to the person concerned; and

that contravention may be of material significance to F3the FCA, the PRA or the Bank of England in determining whether to exercise, in relation to the person concerned, any functions conferred on F4that regulator by or under any provision of the Act other than Part VI;

have been properly prepared in accordance with F8the Companies Act 2006 or, where applicable, give a true and fair view of the matters referred to in section F9section 495(3)(a) of that Act;

have been prepared so as to conform with the requirements of Part VIII of the Building Societies Act 1986^f1 and the regulations made under it or, where applicable, give a true and fair view of the matters referred to in subsection (4) or (7) of section 78 of that Act^f2;

have been prepared so as to conform with the Friendly Societies Act 1992^f3 and the regulations made under it or, where applicable, give a true and fair view of the matters referred to in section 73(5) of that Act;

have been prepared so as to conform with the requirements of the Friendly and Industrial and Provident Societies Act 1968^f4 or, where applicable, give a true and fair view of the matters referred to in section 9(2) and (3) of that Act; or

have been prepared so as to conform with the requirements of rules made under the Act where the auditor is, by rules made under section 340 of the Act, required to make such a statement;