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The Bank Accounts Directive (Miscellaneous Banks) Regulations 2008

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This is the original version (as it was originally made).

Functions of auditor

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8.—(1) The following provisions of the Companies Act 2006 apply to the auditor of a qualifying bank as they apply to an auditor of a company—

(a)section 495 (auditor’s report on company’s annual accounts);

(b)section 498 (duties of auditor);

(c)section 499 (auditor’s general right to information).

(2) The auditor of a qualifying bank must supply the directors of that bank with such information as is necessary to enable the disclosure required by regulation 4(2) to be made.

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