Reset to Today

To access the FCA Handbook Archive choose a date between 1 January 2001 and 31 December 2004.

Content Options:

Add to favourites

View Options:

More Resources:

External link Handbook Publications

Alternative versions

  2. Point in time
    2006-02-01

MIGI 12.1 Introduction

MIGI 12.1.1G

We require mortgage and insurance intermediaries to appoint an auditor in certain circumstances. Mortgage and insurance intermediaries may also be required to appoint an auditor under the Companies Act 1985 ('CA 85') or other statutory provisions.

MIGI 12.1.2G

This chapter will help you determine whether your firm is caught by our requirements or the CA 85 requirements to appoint an auditor and, if so, what FSA rules consequently apply to your firm and to your firm's auditor. However, if you are obliged to appoint an auditor under CA 85 or other statutory provisions you will also need to refer to the relevant legislation for details of what other non-FSA requirements apply to you.