Date-stamp loading
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 31 December 2020 - onwards
  Version 6 of 6    

343. Information given by auditor or actuary to a regulator: persons with close links

(1) This section applies to a person who -

(a) is, or has been, an auditor of an authorised person or recognised investment exchange, appointed under or as a result of a statutory provision; and

(b) is, or has been, an auditor of a person ("CL") who has close links with the authorised person or recognised investment exchange.

(2) This section also applies to a person who -

(a) is, or has been, an actuary acting for an authorised person and appointed under or as a result of a statutory provision; and

(b) is, or has been, an actuary acting for a person ("CL") who has close links with the authorised person.

(3) An auditor or actuary does not contravene any duty to which he is subject merely because he gives to a regulator -

(a) information on a matter concerning the authorised person or recognised investment exchange of which he has, or had, become aware in his capacity as auditor of, or actuary acting for, CL, or

(b) his opinion on such a matter,

if he is acting in good faith and he reas

Comparing proposed amendment...