Financial Services and Markets Act 2000 (Communications by Auditors) Regulations 2001U.K.
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.