Application provision
1.1 This Part applies to:
- (1) every firm, except for an incoming firm that does not have a top-up permission; and
- (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).
An auditor of a firm must cooperate with the PRA in the discharge of its functions under any relevant legislation including by attending such meetings and supplying such information as the PRA reasonably requests about the firm to enable the PRA to discharge 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.