reporting accountant
an accountant appointed:
- (a) by the237 appropriate regulator 237 ; or
- (b) by a firm , having been nominated or approved by the237 appropriate regulator 237 under section 166 of the Act (Reports by skilled persons); or
- (c) by an applicant for237 Part 4A permission 237 ;
to report on one or more aspects of the business of a firm or applicant, such as its financial position, including internal controls and reporting returns.5