Guidance for auditors

The auditor of a financial institution that is subject to statutory regulation has a 'duty to report' certain information to the regulator, relevant to the regulator's functions, which comes to the auditor's attention during the course of their work.

Any reports of this nature should be sent to [email protected].

The team responsible for monitoring this inbox will acknowledge your email and send the report on to the relevant supervisors.

For more information on an auditor’s duty to report, see sections 342(5) and 343(5) of FSMA, as well as UK auditing standards.