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
    2017-07-20

REC 3.7 Auditors

REC 3.7.1RRP

Where the auditors of a UK recognised body cease to act as such, that UK recognised body must immediately give the FCA 1notice of that event, and the following information:

1
  1. (1)

    whether the appointment of those auditors expired or was terminated;

  2. (2)

    the date on which they ceased to act; and

  3. (3)

    if it terminated, or decided not to renew, their appointment, its reasons for taking that action or decision.

REC 3.7.2RRP

Where a UK recognised body appoints new auditors, that body must immediately give the FCA 1notice of that event, and the following information:

1
  1. (1)

    the name and business address of those new auditors; and

  2. (2)

    the date of their appointment as auditors.