http://www.legislation.gov.uk/uksi/2001/2587/contents/2017-07-03
The Financial Services and Markets Act 2000 (Communications by Auditors) Regulations 2001
Companies
FINANCIAL SERVICES AND MARKETS
Statute Law Database
2024-06-24
Expert Participation
2017-07-03
These Regulations apply to any person who is, or has been, an auditor of a person authorised under the Financial Services and Markets Act 2000 (“the Act”) and who has been appointed pursuant to a statutory provision. Such an auditor is obliged to communicate to the Financial Services Authority (“the Authority”) information on matters (or his opinion on matters) of which he has become aware in his capacity as an auditor. The obligation also applies to matters of which such an auditor has become aware in his capacity as auditor of a person who has “close links” (as defined in section 343(8) of the Act) with an authorised person.
The Financial Services and Markets Act 2000 (Communications by Auditors) Regulations 2001
Regulations
Financial Services and Markets Act 2023
Regulations applied (with modifications) (29.6.2017 for specified purposes, 3.7.2017 for specified purposes, 31.7.2017 for specified purposes, 3.1.2018 in so far as not already in force) by The Financial Services and Markets Act 2000 (Markets in Financial Instruments) Regulations 2017 (S.I. 2017/701), reg. 1, Sch. 1 para. 29 (with reg. 7)