http://www.legislation.gov.uk/uksi/2001/2587/signature/made

The Financial Services and Markets Act 2000 (Communications by Auditors) Regulations 2001

Companies

King's Printer of Acts of Parliament

2014-09-29

FINANCIAL SERVICES AND MARKETS

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.