1.1 This Prudential Regulation Authority (PRA) Policy Statement (PS) provides feedback to responses to Consultation Paper (CP) 13/21 'Occasional Consultation Paper' [June 2021: Occasional Consultation Paper - June 2021.]. It also contains the final rules, updated Supervisory Statements (SS), and updated templates, instructions, and associated guidance and notes.

1.2 This PS is relevant to different firms, in accordance with the CP chapters, as follows:

• Chapters 2 and 3: banks, building societies, and PRA-designated investment firms;

• Chapter 4: Capital Requirements Regulation (CRR) firms;

• Chapter 5: PRA-supervised third country branches; and

• Chapter 6:

o Audit Committee - CRR firms, UK Solvency II insurance and reinsurance firms, and the Society of Lloyd's and managing agents; and

o Auditors - major UK banks and building societies.

1.3 The appendices to this PS provide links to the final policy material as set out in the table below.