Auditors and actuariesU.K.
7. Sections 341 (access to books etc) to 346 (provision of false or misleading information to auditor or actuary) of the 2000 Act M1 apply with the following modifications—
(a)references to a regulator are to be read as references to the FCA and references to the PRA are to be disregarded;
(b)references to an authorised person are to be read as an authorised payment institution or a person required by regulation 39 to provide an audit opinion to the FCA;
(c)section 344 (duty of auditor or actuary resigning etc. to give notice) is to be read as if for subsection (4) there were substituted—
“(4) In this section “the appropriate regulator” means the FCA.”.
Marginal Citations
M1Sections 341 to 346 were amended by paragraphs 4 to 7 of Schedule 13 to the Financial Services Act 2012 and paragraph 44 of Schedule 2 to the Bank of England and Financial Services Act 2016, and by S.I. 2013/3115.