http://www.legislation.gov.uk/uksi/2008/567/regulation/8/madeThe Bank Accounts Directive (Miscellaneous Banks) Regulations 2008BankingBusiness practice and regulationLegislationRegulation and deregulationFriendly societiesenKing's Printer of Acts of Parliament2017-06-27BANKS AND BANKING These Regulations are made under section 2(2) of the European Communities Act 1972. They replace the Bank Accounts Directive (Miscellaneous Banks) Regulations 1991 (S.I. 1991/2704) (“the 1991 Regulations”) and continue the implementation of Council Directive 86/635/EEC of 8th December 1986 on the annual and consolidated accounts of banks and other financial institutions. They also implement, in part, Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts (O.J. L157, 9.6.2006, p.87) (“the Audit Directive”). PART 3AUDITORSFunctions of auditor 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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<dc:title>The Bank Accounts Directive (Miscellaneous Banks) Regulations 2008</dc:title>
<dc:subject>Banking</dc:subject>
<dc:subject>Business practice and regulation</dc:subject>
<dc:subject>Legislation</dc:subject>
<dc:subject>Regulation and deregulation</dc:subject>
<dc:subject>Friendly societies</dc:subject>
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<dc:publisher>King's Printer of Acts of Parliament</dc:publisher>
<dc:modified>2017-06-27</dc:modified>
<dc:subject scheme="SIheading">BANKS AND BANKING</dc:subject>
<dc:description>These Regulations are made under section 2(2) of the European Communities Act 1972. They replace the Bank Accounts Directive (Miscellaneous Banks) Regulations 1991 (S.I. 1991/2704) (“the 1991 Regulations”) and continue the implementation of Council Directive 86/635/EEC of 8th December 1986 on the annual and consolidated accounts of banks and other financial institutions. They also implement, in part, Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts (O.J. L157, 9.6.2006, p.87) (“the Audit Directive”).</dc:description>
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<Title id="p00048">AUDITORS</Title>
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<Title>Functions of auditor</Title>
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<Text>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—</Text>
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<Text>section 499 (auditor’s general right to information).</Text>
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<Text>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.</Text>
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