Schedule 17A, Part 2, paragraph 19(1)

Section 343 (information given by auditor: person with close links) applies in relation to a relevant auditor as if— the references in that section to a recognised investment exchange were to a recognised clearing house or a recognised CSD, in the case of an auditor of a recognised clearing house or a recognised CSD which is an authorised person or which is a recognised investment exchange, the references to a regulator included the Bank, and in the case of an auditor of a recognised clearing house or a recognised CSD not falling within paragraph (b), the references to a regulator were to the Bank.

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Source: legislation.gov.uk · retrieved 2026-09-04