The Bank Accounts Directive (Miscellaneous Banks) Regulations 2008

Signature of auditor’s report

This section has no associated Explanatory Memorandum

9.  Sections 503 to 506 of the Companies Act 2006 (signature of auditor’s report) apply in relation to the auditor’s report required by regulation 4(1)(b), subject to—

(a)any necessary modifications to take account of the fact that the qualifying bank is unincorporated, and

(b)the provisions of the Schedule to these Regulations.