Information given by an auditor
20. 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 FSMA 2000(1) apply with respect to the auditor of a data reporting service provider as if—
(a)each reference to an authorised person were a reference to a data reporting service provider;
(b)each reference to a regulator or to “the appropriate regulator” were a reference to the FCA;
(c)references to a recognised investment exchange and to an actuary were omitted;
(d)sections 342(2), 343(2) and 344(4) were omitted.
Section 342 was amended by paragraph 4 of Schedule 13 to the Financial Services Act 2012 and S.I. 2013/3115 and 2019/632. Section 343 was amended by paragraph 5 of Schedule to the Financial Services Act 2012 and S.I. 2013/3115 and S.I. 2019/632. Section 344 was amended by paragraph 6 of Schedule 13 to the Financial Services Act 2012.