LegalizeThe Bank Accounts Directive (Miscellaneous Banks) Regulations 2008
Made: 26th February 2008
Laid before Parliament: 5th March 2008
Coming into force: 6th April 2008
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PART 1 — INTRODUCTION
Citation, commencement and application
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Interpretation
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Meaning of “qualifying bank”
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PART 2 — ACCOUNTS
Preparation of accounts
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Publication of accounts
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Penalties for non-compliance (accounts)
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PART 3 — AUDITORS
Appointment of auditor
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Functions of auditor
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Signature of auditor's report
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Removal of auditor on improper grounds
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Duty of auditor to notify appropriate audit authority
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Duty of qualifying bank to notify appropriate audit authority
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Penalties for non-compliance (notification of appropriate audit authority)
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PART 4 — FINAL PROVISIONS
Consequential amendment
14
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Revocation and transitional provision
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SCHEDULE — MODIFICATIONS AND ADAPTATIONS OF THE COMPANIES ACT 2006 AND THE COMPANIES ACCOUNTS REGULATIONS
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Signed
Gareth Thomas — Parliamentary Under Secretary of State for Trade and Consumer Affairs, — 2008-02-26
Explanatory note
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Footnotes
[^f00001]: S.I. 2007/193 and S.I. 2007/1679.
[^f00002]: 1972 c.68.
[^f00003]: S.I. 2008/410.
[^f00004]: 2006 c.46.
[^f00005]: See the Financial Services and Markets Act 2000 (c.8), section 1.
[^f00006]: 1986 c.53.
[^f00007]: 1979 c.34.
[^f00008]: S.I. 1985/1285 (N.I. 12).
[^f00009]: 1974 c.46.
[^f00010]: S.I. 2001/544, as amended by S.I. 2001/3544, S.I. 2002/682, S.I. 2002/1310, S.I. 2002/1776, S.I. 2002/1777, S.I. 2003/1475, S.I. 2003/1476, S.I. 2003/2822, S.I. 2004/1610, S.I. 2004/2737, S.I. 2004/3379, S.I. 2005/593, S.I. 2005/1518, S.I. 2005/2114 and S.I. 2006/1969.
[^f00011]: S.I. 2008/ 489.
[^f00012]: S.I. 1991/2704, as amended by article 417 of S.I. 2001/3649 and S.I. 2005/1984.
[^f00013]: 2006 c.46.
Editorial notes
[^key-1d1ab5b38cfd347019b3c4993d138582]: Regulations revoked (with effect in accordance with reg. 19(2) of the amending S.I.) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 4 (with reg. 2(6)(7))
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