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.