# The Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 2008, Regulation 7: Functions of auditor

Extent: E+W+S+N.I.

(1) The following provisions of the Companies Act 2006 apply to the auditor of an insurance undertaking as they apply to an auditor of a private company—
(a) section 495 (auditor's report on company's annual accounts);
(aa) section 496 (auditor’s report on strategic report and directors’ report);
(b) section 498 (duties of auditor);
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) The auditor of an insurance undertaking must supply the directors of that undertaking with such information as is necessary to enable the disclosure required by regulation 3(5) to be made.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/uksi/2008/565/regulation/7 (the official version)
Page: https://openlegislation.uk/insurance-accounts-directive-miscellaneous-insurance-undertakings-regulations-2008/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.