PART 3AUDITORS
Functions of auditor8
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.