REC 3.7 Auditors

Where the auditors of a UK recognised body cease to act as such, that UK recognised body must immediately give the FCA notice of that event, and the following information:

1. (1)

   whether the appointment of those auditors expired or was terminated;

2. (2)

   the date on which they ceased to act; and

3. (3)

   if it terminated, or decided not to renew, their appointment, its reasons for taking that action or decision.

Where a UK recognised body appoints new auditors, that body must immediately give the FCA notice of that event, and the following information:

1. (1)

   the name and business address of those new auditors; and

2. (2)

   the date of their appointment as auditors.