Auditing and Assurance Standards and Guidance

FRC Practice Notes

PN 19 (Revised) The audit of banks and building societies in the United Kingdom (March 2011)

Appendix 3 FSMA 2000 , BS Act 1986 and related statutory instruments: important provisions for auditors

FSMA 2000 provisions and related statutory instruments relevant for the auditor of a bank or building society are set out below. The legislation can be found on the legislation.gov.uk website – www.legislation.gov.uk (it is published as enacted, i.e. does not take account of subsequent amendments). BS Act 1986 provisions and related statutory instruments relevant only to building societies are also set out below.