s 339A General duties of PRA in relation to auditors
(1) The arrangements maintained by the PRA under section 2K (supervision of PRA-authorised persons) must include arrangements for— (a) the sharing with auditors of PRA-authorised persons of information that the PRA is not prevented from disclosing, and (b) the exchange of opinions with auditors of PRA-authorised persons. (2) The PRA must issue and maintain a code of practice describing how it will comply with subsection (1). (3) The PRA may at any time alter or replace a code issued under this section. (4) If a code is altered or replaced, the PRA must issue the altered or replacement code. (5) When the PRA issues a code under this section the PRA must— (a) give a copy of the code to the Treasury, and (b) publish the code in such manner as the PRA thinks fit. (6) The Treasury must lay before Parliament a copy of the code. (7) “ Auditor ” means an auditor appointed under or as a result of a statutory provision.