27B.—(1) This section applies to an auditor who is required by or in accordance with a prescribed enactment to report a matter to the Bank.

(2) Within 1 month after the date of the auditor's report on the financial service provider's accounts, or within such extended period as the Bank allows, the auditor of the service provider shall deliver a written report to the Bank—

(a) stating whether or not circumstances have arisen that require the auditor to report a matter to the Bank under a prescribed enactment and, if such circumstances have arisen, specify those circumstances, and

(b) where the service provider has, during that financial year, been required to provide the Bank with a compliance statement stating whether or not the requirement has been complied with.

(3) A report under this section must be in a form publicly notified by the Bank.

(4) The following are prescribed enactments for the purpose of this section:

(a) section 35 of the Insurance Act 1989;

(b) section 47 of the Central Bank Act 1989;

(c) section 89 of the Building Societies Act 1989;

(d) section 38 of the Trustee Savings Banks Act 1989;

(e) section 258 of the Companies Act 1990;

(f) section 15 of the Unit Trusts Act 1990;

(g) section 16 of the Investment Limited Partnerships Act 1994;

(h) section 33 of the Investment Intermediaries Act 1995;

(i) section 34 of the Stock Exchange Act 1995;

(j) section 122 of the Credit Union Act 1997;

F20[(k) Regulation 85 of the European Communities (Undertakings for Collective Investment in Transferable Securities) Regulations 2003;]

F20[(l) Regulation 52 of the European Union (Capital Requirements) Regulations 2014;]

F20[(m) Regulation 78 of the European Union (Insurance and Reinsurance) Regulations 2015;]

F21[(n) any other provision of an Act or regulations declared under subsection (5) to be a prescribed enactment for the purpose of this section.]

(5) The Bank may, by notice published in Iris Oifigiúil, declare a provision of an Act or regulations to be a prescribed enactment for the purpose of this section.]