SCHEDULE 1Administration and enforcement of Parts 3, 4, and 5
PART 5Application of secondary legislation for the purposes of the Regulations
Communications by auditors29
The Financial Services and Markets Act 2000 (Communications by Auditors) Regulations 2001 M1 apply for the purposes of sections 342 (information given by auditor or actuary to a regulator), 343 (information given by auditor or actuary to a regulator: person with close links) and 344 (duty of auditor or actuary resigning etc. to give notice) of the Act as if—
a
in regulation 1(2) (citation, commencement and interpretation) “relevant requirement” included a requirement which is imposed by or under these Regulations or by Article 28 of the markets in financial instruments regulation;
b
in regulation 2(2)(a)(ii) (circumstances in which an auditor is to communicate) the reference to functions included a reference to the FCA's and PRA's functions under these Regulations and under the Act as applied by these Regulations.