Close menu

Application provision

1.1 This Part applies to:

  1. (1) every firm, except for an incoming firm that does not have a top-up permission; and
  2. (2) the external auditor of such a firm (if appointed under 2 or appointed under or as a result of a statutory provision other than in FSMA).

6.1

19/06/2014

A firm must notify the PRA if the firm expects, or knows, that the auditor will qualify the report on the audited annual financial statements or include any emphasis of matter.