reg 7 Functions of auditor
(1) The following provisions of the Companies Act 2006 apply to the auditor of an insurance undertaking as they apply to an auditor of a private company— (a) section 495 (auditor's report on company's annual accounts); (aa) section 496 (auditor’s report on strategic report and directors’ report) ; (b) section 498 (duties of auditor); (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) The auditor of an insurance undertaking must supply the directors of that undertaking with such information as is necessary to enable the disclosure required by regulation 3(5) to be made. (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .