(1) This section applies to an auditor who is required by or in accordance with a prescribed enactment to report a matter to the Bank.
(2) Within 1 month after the date of the auditor's report on the financial service provider's accounts, or within such extended period as the Bank allows, the auditor of the service provider shall deliver a written report to the Bank -
(a) stating whether or not circumstances have arisen that require the auditor to report a matter to the Bank under a prescribed enactment and, if such circumstances have arisen, specify those circumstances, and
(b) where the service provider has, during that financial year, been required to provide the Bank with a compliance statement stating whether or not the requirement has been complied with.
(3) A report under this section must be in a form publicly notified by the Bank.
(4) The following are prescribed enactments for the purpose of this section:
(a) section 35 of the Insurance Act 1989;
(b) section 47 of the Central
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