The Data Reporting Services Regulations 2024
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Change 1
30 Communications by auditors
The Financial Services and Markets Act 2000 (Communications by Auditors) Regulations 2001 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.
30 Communications by auditors
The Financial Services and Markets Act 2000 (Communications by Auditors) Regulations 2001 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.
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