Auditors Duties of Auditors
Application provision
1.1 The changes to this rule are effective from 23:00 on 31/12/2020.
7.1
25/01/2016
An auditor of a firm must cooperate with the PRA in the discharge of its functions under any relevant legislation.
7.2
19/06/2014
7.3
19/06/2014
7.4
19/06/2014
7.5
19/06/2014
An auditor must notify the PRA without delay if the auditor:
- (1) is removed from office by a firm;
- (2) is formally notified of such removal from office;
- (3) resigns before the term of office expires;
- (4) is not re-appointed by a firm; or
- (5) is disqualified from being the auditor of:
- (a) any undertaking or particular class of undertaking; or
- (b) any firm or particular class of firm.