PART 7MISCELLANEOUS
Auditors19
Section 345 (disqualification of auditors) has effect as if the reference to a duty imposed on an auditor under the Act included a reference to a duty imposed (whether before or, where applicable, after commencement) on an auditor under any of the following enactments—
a
section 109 of the Financial Services Act (communication by auditor with supervisory authorities)43;
b
section 47 of the Banking Act (communication by auditor with the Authority)44;
c
section 21A of the Insurance Companies Act (communications by auditor with the Treasury or the Secretary of State)45;
d
section 82 of the Building Societies Act (auditors' duties to Commission)46;
e
section 79 of the Friendly Societies Act 1992 (auditors' duties to Commission)47.