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The Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 2008
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- UK Statutory Instruments
- 2008 No. 565
- PART 3
- Regulation 8
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Signature of auditor's reportU.K.
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8.—(1) Sections 503 to 506 of the Companies Act 2006 (signature of auditor's report) apply in relation to the auditor's report required by regulation 3(1)(b), subject to—
(a)any necessary modifications to take account of the fact that the insurance undertaking is unincorporated, and
(b)the modifications made by paragraph (2).
(2) The modifications are—
(a)in section 505(1)(b) and section 506(2)(b), the references to the Secretary of State are to be construed as references to the Authority [F1and the Financial Conduct Authority (if it is not the Authority)], and
(b)in section 506(1)(b), the reference to the copy of the report delivered to the registrar under Chapter 10 of Part 15 (filing of accounts and reports) is to be construed as a reference to any copy of the report made available for inspection by, or supplied to, the Authority [F1and the Financial Conduct Authority (if it is not the Authority)].
F2(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Words in reg. 8(2) inserted (1.4.2013) by The Financial Services Act 2012 (Consequential Amendments and Transitional Provisions) Order 2013 (S.I. 2013/472), art. 1(1), Sch. 2 para. 137(b)
F2Reg. 8(3) omitted (with effect in accordance with reg. 2(4) of the amending S.I.) by virtue of The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 2 para. 8 (with reg. 2(6)(7))
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