The Financial Services and Markets Act 2000 (Communications by Auditors) Regulations 2001 [S.I. 2001/2587, amended by S.I. 2013/472 and 2017/1064.] apply with respect to the auditor of a data reporting service provider as if -

(a) each reference to an authorised person were a reference to a data reporting service provider;

(b) each reference to a recognised body were omitted;

(c) each reference to the PRA were omitted;

(d) each reference to the Bank of England were omitted;

(e) in regulation 1(2) (citation, commencement and interpretation) "relevant requirement" means a requirement which is imposed by or under these Regulations;

(f) in regulation 2(2)(a)(ii) (circumstances in which an auditor is to communicate) the reference to functions were a reference to the FCA's functions under these Regulations and under FSMA 2000 as applied by these Regulations;

(g) in regulation 2(2)(b) the reference to threshold conditions were a reference to the conditions in regulation 8 of these Regulations.