Schedule 1ZA, Part 1, paragraph 15(4)
FSMA 2000
Financial Services and Markets Act 2000 · United Kingdom
Except as provided by paragraph 14(1), the FCA is exempt from the requirements of Part 16 of the Companies Act 2006 (audit), and its balance sheet must contain a statement to that effect.
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Source: legislation.gov.uk · retrieved 2026-09-04