Section 24(3)

A statutory auditor ... (“the auditor”) must, in any of the circumstances referred to in paragraph (4), communicate to the FCA information on, or its opinion on, matters— of which it has become aware in its capacity as auditor of an authorised payment institution or of a person with close links to an authorised payment institution; and which relate to payment services provided by that institution.

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