Regulation 11
Audit report
of Financial Services and Markets (Digital Token Service Providers) Regulations 2025
Subsidiary LegislationIn forceProvision 10 of 11
Regulation 11
For the purposes of section 158(4)(b) of the Act, a report of an audit on a licensee must —
(a)
be submitted to the Authority in Form 3 —
(i)
if the licensee is a company — not later than 6 months after the end of the financial year in respect of which the audit is conducted; or
(ii)
if the licensee is a partnership, a limited liability partnership or an individual — not later than 6 months after the end of the period for which the licensee’s financial statements are made up and in respect of which the audit is conducted;
(b)
state the name and contact details of the auditor conducting the audit; and
(c)
be signed by the auditor conducting the audit.