THE AUDITOR'S DUTY TO REPORT

摘要

The UK Financial Services Authority is implementing a new procedure that will affect auditors of financial services firms. It has set up a dedicated central email inboxfor auditors and supervisors, which is designed to enhance the way in which it handles reports submitted by auditors under ss342(5) and 343(5) of the Financial Services and Markets Act. The email address is auditor'sdutytore@fsa.gov.uk. The FSA intends to use the inbox to monitor the level of reports received from audit firms.