# The Financial Services and Markets Act 2000 (Miscellaneous Provisions) Order 2001, Article 18: Duty of auditors to communicate matters to the Authority


(1) Nothwithstanding any repeal of the enactments specified by paragraph (2), those enactments, and any rules, regulations or orders made under those enactments in force immediately before commencement, continue to have effect in relation to any matter of which an auditor becomes aware in his capacity as an auditor that relates to things done (or not done) before commencement, subject to the modifications in paragraph (4) and, where relevant, paragraph (3).
(2) The enactments specified by this paragraph are—
(a) section 109 of the Financial Services Act (communication by auditor with Authority), to the extent that it relates to the obligation to communicate a matter;
(b) section 47 of the Banking Act (communication by auditor with the Authority), to the extent that it relates to the obligation to communicate a matter;
(c) section 21A of the Insurance Companies Act (communication by auditor), to the extent that it relates to the obligation to communicate a matter;
(d) section 82(8) to (11) of the Building Societies Act (auditors' duties to Commission), to the extent that it relates to the obligation to furnish information; and
(e) section 79(8) to (11) of the Friendly Societies Act (auditors' duties to Commission), to the extent that it relates to the obligation to furnish information.
(3) For each reference to the Secretary of State, the Treasury, the Building Societies Commission or the Friendly Societies Commission, there is substituted a reference to the Authority (and so any communication made pursuant to those enactments must be made to the Authority).
(4) Where an enactment specified by paragraph (2) refers to an auditor of a person (“A”) who has a particular status, that enactment applies after commencement as if that reference was to A having that status immediately before commencement.

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Source: https://www.legislation.gov.uk/uksi/2001/3650/article/18 (the official version)
Page: https://openlegislation.uk/financial-services-and-markets-act-2000-miscellaneous-provisions-order-2001/article-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.