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    2021-08-10

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.