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reporting accountant

    an accountant appointed:

      1. (a) by the FSA ; or
      1. (b) by a firm , having been nominated or approved by the FSA under section 166 of the Act (Reports by skilled persons); or
      1. (c) by an applicant for Part IV permission ;

    to report on one or more aspects of the business of a firm or applicant, such as its financial position, including internal controls and reporting returns.5