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The Financial Institutions (Prudential Supervision) Regulations 1996
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- UK Statutory Instruments
- 1996 No. 1669
- PART II
- Regulation 4
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Communication by auditor etc. with Bank
4.—(1) In subsection (1) of section 47 of the Banking Act (communication by auditor etc. with Bank), after paragraph (b) there shall be inserted the words
“or
(c)an auditor of a body with which an authorised institution which is a credit institution is closely linked by control who is also either—
(i)an auditor of the institution; or
(ii)a person appointed to make a report under section 8(5) or 39(1)(b) above in respect of the institution,”
(2) After subsection (3) of that section there shall be inserted the following subsection—
“(3A) In relation to an auditor of a body with which an authorised institution which is a credit institution is closely linked by control, this section applies to any matter of which he becomes aware in his capacity as auditor of the body and which relates to the business or affairs of the institution.”
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