http://www.legislation.gov.uk/ukpga/2000/8/section/343/2016-03-21Financial Services and Markets Act 2000An Act to make provision about the regulation of financial services and markets; to provide for the transfer of certain statutory functions relating to building societies, friendly societies, industrial and provident societies and certain other mutual societies; and for connected purposes.2000-06-15texttext/xmlenStatute Law Database2026-04-07Expert Participation2016-03-21
Financial Services and Markets Act 2000s. 86(9A)The Official Listing of Securities, Prospectus and Transparency (Amendment etc.) (EU Exit) Regulations 2019reg. 8(9)reg. 1(2)Financial Services and Markets Act 2000s. 87A(11)The Official Listing of Securities, Prospectus and Transparency (Amendment etc.) (EU Exit) Regulations 2019reg. 10(5)reg. 1(2)Financial Services and Markets Act 2000s. 124(10)(c)(i)The Market Abuse (Amendment) (EU Exit) Regulations 2019reg. 5(11)(b)reg. 1(3)Financial Services and Markets Act 2000s. 129(7)(a)The Market Abuse (Amendment) (EU Exit) Regulations 2019reg. 5(12)(a)(i)reg. 1(3)Financial Services and Markets Act 2000s. 129(7)(c)The Market Abuse (Amendment) (EU Exit) Regulations 2019reg. 5(12)(a)(ii)reg. 1(3)Financial Services and Markets Act 2000Sch. 11A para. 5(3)The Official Listing of Securities, Prospectus and Transparency (Amendment etc.) (EU Exit) Regulations 2019reg. 38(5)(b)reg. 1(2)Financial Services and Markets Act 2000Sch. 17A para. 12The Investment Exchanges, Clearing Houses and Central Securities Depositories (Amendment) (EU Exit) Regulations 2019reg. 13(1)reg. 1(3)Financial Services and Markets Act 2000Sch. 2A para. 19(2)(b)(iia)Financial Services and Markets Act 2023Sch. 10 para. 19(a)s. 86(1)(e)Financial Services and Markets Act 2000Pt. 20CBank of England and Financial Services Act 2016s. 30(3)s. 41(3)Financial Services and Markets Act 2000Sch. 2A 2BFinancial Services Act 2021s. 23(10)s. 49(5)Financial Services and Markets Act 2000s. 31(1)(aa)Financial Services Act 2021s. 22(2)s. 49(5)Financial Services and Markets Act 2000s. 32AFinancial Services Act 2021s. 22(3)s. 49(5)Financial Services and Markets Act 2000s. 36A and cross-headingFinancial Services Act 2021s. 22(4)s. 49(5)Financial Services and Markets Act 2000s. 32AFinancial Services Act 2021s. 23(10)s. 49(5)Financial Services and Markets Act 2000Sch. 2AFinancial Services Act 2021s. 23(10)s. 49(5)Financial Services and Markets Act 2000Sch. 2BFinancial Services Act 2021s. 23(10)s. 49(5)Financial Services and Markets Act 2000Sch. 2BFinancial Services Act 2021Sch. 7s. 49(5)Financial Services and Markets Act 2000s. 71J and cross-headingFinancial Services Act 2021Sch. 8 para. 4s. 49(5)Financial Services and Markets Act 2000s. 214(5A)Financial Services Act 2021Sch. 8 para. 8s. 49(5)Financial Services and Markets Act 2000s. 367AFinancial Services Act 2021Sch. 8 para. 10s. 49(5)Financial Services and Markets Act 2000s. 395(13)(bc)-(be)Financial Services Act 2021Sch. 8 para. 12(2)(b)s. 49(5)Financial Services and Markets Act 2000s. 395(13)(h)(i)Financial Services Act 2021Sch. 8 para. 12(2)(c)s. 49(5)Financial Services and Markets Act 2000s. 395(14)Financial Services Act 2021Sch. 8 para. 12(3)s. 49(5)Financial Services and Markets Act 2000Sch. 1ZA para. 32(c) and wordFinancial Services Act 2021Sch. 8 para. 18s. 49(5)Financial Services and Markets Act 2000ActWater Act 2014s. 79(4)s. 94(3)Financial Services and Markets Act 2000ActWater Act 2014s. 81(10)s. 94(3)Financial Services and Markets Act 2000s. 398(8)The Securitisation Regulations 2024reg. 34(7)reg. 34(8)(f)reg. 52(3) Sch. 3reg. 2(1)(e)(2)Financial Services and Markets Act 2000s. 427A(3)Enterprise Act 2002 (repealed)Enterprise Act 2002Sch. 17 para. 59s. 249(1)-(3)s. 279Financial Services and Markets Act 2000s. 144B(3)The Credit Institutions and Investment Firms (Miscellaneous Definitions) (Amendment) Regulations 2026reg. 9(3)reg. 1(2)Financial Services and Markets Act 2000s. 192O(1A)The Credit Institutions and Investment Firms (Miscellaneous Definitions) (Amendment) Regulations 2026reg. 10(7)reg. 1(2)Financial Services and Markets Act 2000s. 192Q(5)The Credit Institutions and Investment Firms (Miscellaneous Definitions) (Amendment) Regulations 2026reg. 11(b)reg. 1(2)Financial Services and Markets Act 2000s. 343(6A)The Credit Institutions and Investment Firms (Miscellaneous Definitions) (Amendment) Regulations 2026reg. 14(a)reg. 1(2)Financial Services and Markets Act 2000s. 343(10)The Credit Institutions and Investment Firms (Miscellaneous Definitions) (Amendment) Regulations 2026reg. 14(b)reg. 1(2)Financial Services and Markets Act 2000s. 417(1B)-(1E)The Credit Institutions and Investment Firms (Miscellaneous Definitions) (Amendment) Regulations 2026reg. 15(3)reg. 1(2)Financial Services and Markets Act 2000Sch. 19DThe Credit Institutions and Investment Firms (Miscellaneous Definitions) (Amendment) Regulations 2026Sch.reg. 1(2)
Part XXII Auditors and Actuaries Information Information given by auditor or actuary to <Substitution ChangeId="key-65ad73d8dac62e640c94477296329b56-1516190402840" CommentaryRef="key-65ad73d8dac62e640c94477296329b56">a regulator</Substitution>: persons with close links.3431This section applies to a person who—ais, or has been, an auditor of an authorised person or recognised investment exchange, appointed under or as a result of a statutory provision; andbis, or has been, an auditor of a person (“CL”) who has close links with the authorised person or recognised investment exchange.2This section also applies to a person who—ais, or has been, an actuary acting for an authorised person and appointed under or as a result of a statutory provision; andbis, or has been, an actuary acting for a person (“CL”) who has close links with the authorised person.3An auditor or actuary does not contravene any duty to which he is subject merely because he gives to a regulator—ainformation on a matter concerning the authorised person or recognised investment exchange of which he has, or had, become aware in his capacity as auditor of, or actuary acting for, CL, orbhis opinion on such a matter,if he is acting in good faith and he reasonably believes that the information or opinion is relevant to any functions of that regulator.4Subsection (3) applies whether or not the auditor or actuary is responding to a request from the regulator. 5The Treasury may make regulations prescribing circumstances in which an auditor or actuary must communicate matters to a regulator as mentioned in subsection (3).6It is the duty of an auditor or actuary to whom any such regulations apply to communicate a matter to a regulator in the circumstances prescribed by the regulations.6AIf the authorised person concerned is a credit institution or an investment firm, and an auditor or actuary communicates a matter to a regulator in accordance with the regulations, the matter must be disclosed simultaneously to the management body of the authorised person, unless there are compelling reasons not to do so.7The matters to be communicated to a regulator in accordance with the regulations may include matters relating to persons other than the authorised person or recognised investment exchange concerned.8CL has close links with the authorised person or recognised investment exchange concerned (“A”) if CL is—aa parent undertaking of A;ba subsidiary undertaking of A;ca parent undertaking of a subsidiary undertaking of A; orda subsidiary undertaking of a parent undertaking of A.9“Subsidiary undertaking” includes all the instances mentioned in Article 1(1) and (2) of the Seventh Company Law Directive in which an entity may be a subsidiary of an undertaking.10In subsection (6A) “credit institution” and “investment firm” have the same meaning as in Article 4(1) of the capital requirements regulation.S. 343 wholly in force at 1.12.2001; s. 343 not in force at Royal Assent see s. 431(2); s. 343(5) in force at 25.2.2001 by S.I. 2001/516, art. 2(a), Sch. Pt. 1; s. 343 in force in so far as not already in force at 1.12.2001 by S.I. 2001/3538, art. 2(1)Ss. 341-346 applied (with modifications) (1.11.2009) by The Payment Services Regulations 2009 (S.I. 2009/209), regs. 1(2)(c), 95, Sch. 5 para. 4 (with reg. 3)Pt. 22 applied (with modifications) (30.4.2011) by The Electronic Money Regulations 2011 (S.I. 2011/99), regs. 1(2)(b), 62, Sch. 3 para. 5 (with reg. 3) (as amended (1.4.2013) by S.I. 2013/472, Sch. 2 para. 196(5)(e) and (18.9.2023) by S.I. 2023/790, regs. 1(2)(a), 2(3)(b))Words in s. 343 heading substituted (1.4.2013) by Financial Services Act 2012 (c. 21), s. 122(3), Sch. 13 para. 5(7) (with Sch. 20); S.I. 2013/423, art. 3, Sch.Words in s. 343 substituted (1.4.2013) by Financial Services Act 2012 (c. 21), s. 122(3), Sch. 13 para. 5(7) (with Sch. 20); S.I. 2013/423, art. 3, Sch.Words in s. 343(1)(a) inserted (1.4.2013) by Financial Services Act 2012 (c. 21), s. 122(3), Sch. 13 para. 5(2)(a) (with Sch. 20); S.I. 2013/423, art. 3, Sch.Words in s. 343(1)(b) inserted (1.4.2013) by Financial Services Act 2012 (c. 21), s. 122(3), Sch. 13 para. 5(2)(b) (with Sch. 20); S.I. 2013/423, art. 3, Sch.Words in s. 343(3) substituted (1.4.2013) by Financial Services Act 2012 (c. 21), s. 122(3), Sch. 13 para. 5(3)(a) (with Sch. 20); S.I. 2013/423, art. 3, Sch.Words in s. 343(3) inserted (1.4.2013) by Financial Services Act 2012 (c. 21), s. 122(3), Sch. 13 para. 5(3)(b) (with Sch. 20); S.I. 2013/423, art. 3, Sch.Words in s. 343(3) substituted (1.4.2013) by Financial Services Act 2012 (c. 21), s. 122(3), Sch. 13 para. 5(3)(c) (with Sch. 20); S.I. 2013/423, art. 3, Sch.Word in s. 343(4) substituted (1.4.2013) by Financial Services Act 2012 (c. 21), s. 122(3), Sch. 13 para. 5(4) (with Sch. 20); S.I. 2013/423, art. 3, Sch.Words in s. 343(7) inserted (1.4.2013) by Financial Services Act 2012 (c. 21), s. 122(3), Sch. 13 para. 5(5) (with Sch. 20); S.I. 2013/423, art. 3, Sch.Words in s. 343(8) inserted (1.4.2013) by Financial Services Act 2012 (c. 21), s. 122(3), Sch. 13 para. 5(6) (with Sch. 20); S.I. 2013/423, art. 3, Sch.S. 343(6A) inserted (1.1.2014) by The Capital Requirements Regulations 2013 (S.I. 2013/3115), reg. 1(2), Sch. 2 para. 21(2)S. 343(10) inserted (1.1.2014) by The Capital Requirements Regulations 2013 (S.I. 2013/3115), reg. 1(2), Sch. 2 para. 21(3)