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This is the original version (as it was originally made).
Functions of auditor
This section has no associated Explanatory Memorandum
7.—(1) The following provisions of the Companies Act 2006 apply to the auditor of an insurance undertaking as they apply to an auditor of a company—
(a)section 495 (auditor’s report on company’s annual accounts);
(b)section 498 (duties of auditor);
(c)section 499 (auditor’s general right to information).
(2) The auditor of an insurance undertaking must supply the directors of that undertaking with such information as is necessary to enable the disclosure required by regulation 3(5) to be made.
(3) This regulation does not apply in relation to industrial and provident societies which prepare accounts under the provisions of these Regulations.
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