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26.—(1) The Financial Services and Markets Act 2000 (Communications by Auditors) Regulations 2001 M1 are amended as follows.
(2) In regulation 1 (citation, commencement and interpretation) in paragraph (2)—
(a)in the definition of “the person concerned”—
(i)in sub-paragraph (a) for “, recognised investment exchange or recognised clearing house” in both places substitute “ or recognised body ”;
(ii)in sub-paragraph (b) for “, recognised investment exchange or recognised clearing house” in both places substitute “ or recognised body ”;
(b)after the definition of “the person concerned” insert—
““recognised body” has the meaning given by section 313(1) of the Act;”.
(3) In regulation 2 (circumstances in which an auditor is to communicate)—
(a)in paragraph (1) for “, recognised investment exchange or recognised clearing house” in both places substitute “ or recognised body ”;
(b)in paragraph (2)(b) for the words from “recognised investment exchange” to “recognised clearing houses” substitute “ recognised body, the requirements set out in relation to that sort of recognised body ”.
Marginal Citations
M1S.I. 2001/2587, amended by S.I. 2013/472. There are other amendments but none is relevant.