The Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 2008

Functions of auditor U.K.

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 [F1 private] company—

(a) section 495 (auditor's report on company's annual accounts);

[F2 (aa) section 496 (auditor’s report on strategic report and directors’ report);]

(b) section 498 (duties of auditor);

F3 (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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.

F4 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Word in reg. 7(1) inserted (with effect in accordance with reg. 2(4) of the amending S.I.) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 2 para. 7(a)(i) (with reg. 2(6)(7))

F2 Reg. 7(1)(aa) inserted (with effect in accordance with reg. 2(4) of the amending S.I.) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 2 para. 7(a)(ii) (with reg. 2(6)(7))

F3 Reg. 7(1)(c) omitted (with effect in accordance with reg. 2(4) of the amending S.I.) by virtue of The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 2 para. 7(a)(iii) (with reg. 2(6)(7))

F4 Reg. 7(3) omitted (with effect in accordance with reg. 2(4) of the amending S.I.) by virtue of The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 2 para. 7(b) (with reg. 2(6)(7))