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

You are viewing the version of the document as on 2024-07-02.

Timeline guidance

Alternative versions

  3. Point in time
    2024-07-02

SUP 3.7 Notification of matters raised by auditor

SUP 3.7.1GRP

[deleted]2

Notification

SUP 3.7.2GRP

A firm should consider whether it should notify the FCA and the PRA (if it is a PRA-authorised firm) or the FCA (in all other cases) under Principle 11 if:

  1. (1)

    the firm expects or knows its auditor will qualify his report on the audited annual financial statements or add an explanatory paragraph; or

  2. (2)

    the firm receives a written communication from its auditor commenting on internal controls (see also SUP 15.3).

SUP 3.7.3G

[deleted]1

1