reporting accountant
an accountant appointed:
- (a) by the240 appropriate regulator 240 ; or
- (b) by a firm , having been nominated or approved by the240 appropriate regulator 240 under section 166 of the Act (Reports by skilled persons); or
- (c) by an applicant for240 Part 4A permission 240 ;
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