(1) The following are relevant firms for the purposes of regulation 39 -

(a) a person that has permission under Part 4A of the Financial Services and Markets Act 2000 (permission to carry on regulated activity);

(b) an undertaking that by way of business -

(i) operates a currency exchange office,

(ii) transmits money (or any representation of monetary value) by any means, or

(iii) cashes cheques that are made payable to customers;

(c) a firm or sole practitioner that is -

(i) a statutory auditor within the meaning of Part 42 of the Companies Act 2006 (statutory auditors) [2006 c.46.], or

(ii) a local auditor within the meaning of section 4(1) of the Local Audit and Accountability Act 2014 (general requirements for audit) [2014 c.2.];

(d) a firm or sole practitioner that provides to other persons, by way of business -

(i) accountancy services,

(ii) legal or notarial services,