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Code of Practice for the relationship between the external auditor and the supervisor

Auteur(s) : Financial Conduct Authority (FCA)

Date de publication : 15/07/2013

Éditeur : Financial Conduct Authority (FCA)

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Résumé / Texte d’introduction :

This Code of Practice (the Code) comprises of general guidance made under section 157(1) of the Financial Services and Markets Act 2000 (FSMA).

The external auditor has an important role to play in the regulatory framework, which requires confidence in audited financial information to ensure that supervisory efforts and policies are effective, appropriate and based on accurate data. This requires an open, cooperative and constructive relationship between the supervisor, discharging the responsibilities of the Financial Conduct Authority (FCA), and the auditor, so they can both provide effective input to the regulatory process. It is important, therefore, that the terms and scope of this relationship are clearly defined and understood by both the supervisor and auditor, as well as regulated firms.

The aim and focus of the Code is to enhance the regulatory process and contribute to high-quality external auditing by promoting an effective relationship between the auditor and supervisor in the context of particular regulated firms. Other wider relationships also exist between the regulator and audit firms (both individually and collectively) through which inputs to the regulatory process take place (such as the requirement to report on Client Assets under SUP 3.10). These wider relationships are not addressed in the Code. However, the subject matter and concerns that are envisaged in the Code to be raised between supervisors and auditors about particular regulated firms will inform and guide discussions at all levels of dialogue between the regulator and audit firms.

Plan :

Introduction

Principle 1: Auditors duty to report

Principle 2: Supervisors and auditors shall share all information relevant to carrying out their respective statutory duties in a timely fashion

Principle 3: Supervisors and auditors shall seek an open, cooperative and constructive relationship

Principle 4: Supervisors and auditors should engage in regular dialogue

Principle 5: Supervisors and auditors shall treat information shared between the two parties or received from regulated firms confidentially

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