C1Part XXII Auditors and Actuaries

Annotations:
Modifications etc. (not altering text)
C1

Pt. 22 applied (with modifications) (30.4.2011) by The Electronic Money Regulations 2011 (S.I. 2011/99), regs. 1(2)(b), 62, Sch. 3 para. 5 (with reg. 3) (as amended (1.4.2013) by S.I. 2013/472, Sch. 2 para. 196(5)(e) and (18.9.2023) by S.I. 2023/790, regs. 1(2)(a), 2(3)(b))

Appointment

340 Appointment.

1

Rules may require an authorised person, or an authorised person falling within a specified class—

a

to appoint an auditor, or

b

to appoint an actuary,

if he is not already under an obligation to do so imposed by another enactment.

2

Rules may require an authorised person, or an authorised person falling within a specified class—

a

to produce periodic financial reports; and

b

to have them reported on by an auditor or an actuary.

3

Rules may impose such other duties on auditors of, or actuaries acting for, authorised persons as may be specified.

4

Rules under subsection (1) may make provision—

a

specifying the manner in which and time within which an auditor or actuary is to be appointed;

b

requiring the Authority to be notified of an appointment;

c

enabling the Authority to make an appointment if no appointment has been made or notified;

d

as to remuneration;

e

as to the term of office, removal and resignation of an auditor or actuary.

5

An auditor or actuary appointed as a result of rules under subsection (1), or on whom duties are imposed by rules under subsection (3)—

a

must act in accordance with such provision as may be made by rules; and

b

is to have such powers in connection with the discharge of his functions as may be provided by rules.

6

In subsections (1) to (3) “auditor” or “actuary” means an auditor, or actuary, who satisfies such requirements as to qualifications, experience and other matters (if any) as may be specified.

7

Specified” means specified in rules.