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2In Part 22 (auditors and actuaries), before section 340 (and the italic heading immediately before it) insert—
(1)The arrangements maintained by the PRA under section 2K (supervision of PRA-authorised persons) must include arrangements for—
(a)the sharing with auditors of PRA-authorised persons of information that the PRA is not prevented from disclosing, and
(b)the exchange of opinions with auditors of PRA-authorised persons.
(2)The PRA must issue and maintain a code of practice describing how it will comply with subsection (1).
(3)The PRA may at any time alter or replace a code issued under this section.
(4)If a code is altered or replaced, the PRA must issue the altered or replacement code.
(5)When the PRA issues a code under this section the PRA must—
(a)give a copy of the code to the Treasury, and
(b)publish the code in such manner as the PRA thinks fit.
(6)The Treasury must lay before Parliament a copy of the code.
(7)“Auditor” means an auditor appointed under or as a result of a statutory provision.”
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