(1) Where an authorised payment institution carries on activities other than the provision of payment services, it must provide to the FCA separate accounting information in respect of its provision of payment services.
(2) Such accounting information must be subject, where relevant, to an auditor's report prepared by the institution's statutory auditor.
(3) A statutory auditor ("the auditor") must, in any of the circumstances referred to in paragraph (4), communicate to the FCA information on, or its opinion on, matters -
(a) of which it has become aware in its capacity as auditor of an authorised payment institution or of a person with close links to an authorised payment institution; and
(b) which relate to payment services provided by that institution.
(4) The circumstances are that -
(a) the auditor reasonably believes that -
(i) there is or has been, or may be or may have been, a contravention of any requirement imposed on the authorised payment institution by or under these Regu
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