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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 July 2011 - onwards
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Schedule 10, Part 4 Content of Information Sharing Agreement where Master UCITS and Feeder UCITS have Different Auditors (paras. 28-30)

Regulations 80(6), 81(3) and 82(4).

28. The information-sharing agreement between the auditor of the master UCITS and the auditor of the feeder UCITS referred to in Regulation 82(1) (a) shall include the following:

(a) the identification of the documents and categories of information which are to be routinely shared between both auditors;

(b) whether the information or documents referred to in subparagraph (a) are to be provided by one auditor to the other or made available on request;

(c) the manner and timing, including any applicable deadlines, of the transmission of information by the auditor of the master UCITS to the auditor of the feeder UCITS;

(d) the coordination of the involvement of each auditor in the accounting year-end procedures for the respective UCITS;

(e) identification of matters that shall be treated as irregularities disclosed in the audit report of the auditor of the master UCITS for the purposes of Regulation 82(2);

(f) the manner and timing for handling ad hoc r

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