Regulatory AlertsFG13/3 - Code of Practice for the relationship between the external auditor and the supervisor
The Financial Conduct Authority (FCA) issues this final guidance to update the Code of Practice governing the relationship between external auditors and supervisors following the Financial Services Act 2012. The document incorporates feedback from a consultation process and reflects statutory duties for the FCA to meet with auditors of certain firms as well as changes in supervisory practice. It serves as the definitive framework for engagement between regulators and auditors of high-impact firms to enhance prudential regulation.
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