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.