reporting accountant
- (a) by the228 appropriate regulator 228 ; or
- (b) by a firm , having been nominated or approved by the228 appropriate regulator 228 under section 166 of the Act (Reports by skilled persons); or
- (c) by an applicant for228 Part 4A permission 228 ;
an accountant appointed:
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