{
  "url": "https://openlegislation.uk/financial-services-and-markets-act-2000/section-339A",
  "json_url": "https://openlegislation.uk/financial-services-and-markets-act-2000/section-339A.json",
  "legislation": "ukpga/2000/8",
  "legislation_title": "Financial Services and Markets Act 2000",
  "legislation_url": "https://openlegislation.uk/financial-services-and-markets-act-2000",
  "path": "section/339A",
  "kind": "section",
  "number": "339A",
  "heading": "General duties of PRA in relation to auditors",
  "text": "(1) The arrangements maintained by the PRA under section 2K (supervision of PRA-authorised persons) must include arrangements for—\n(a) the sharing with auditors of PRA-authorised persons of information that the PRA is not prevented from disclosing, and\n(b) the exchange of opinions with auditors of PRA-authorised persons.\n(2) The PRA must issue and maintain a code of practice describing how it will comply with subsection (1).\n(3) The PRA may at any time alter or replace a code issued under this section.\n(4) If a code is altered or replaced, the PRA must issue the altered or replacement code.\n(5) When the PRA issues a code under this section the PRA must—\n(a) give a copy of the code to the Treasury, and\n(b) publish the code in such manner as the PRA thinks fit.\n(6) The Treasury must lay before Parliament a copy of the code.\n(7) “Auditor” means an auditor appointed under or as a result of a statutory provision.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 339A and cross-heading inserted (24.1.2013 for specified purposes, 1.4.2013 in so far as not already in force) by Financial Services Act 2012 (c. 21), s. 122(3), Sch. 13 para. 2 (with Sch. 20); S.I. 2013/113, art. 2(1)(c), Sch. Pt. 3; S.I. 2013/423, art. 3, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/8/section/339A",
    "retrieved_at": "2026-10-29T09:21:21.899993+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."
}