GEN 6.4.5

(1) Each Authorised Person and Recognised Body must take reasonable steps to ensure that the Auditor and the relevant audit staff of the Auditor are independent of and not subject to any conflict of interest with respect to the Authorised Person or Recognised Body.
(2) Each Authorised Person and Recognised Body must notify the Regulator if it becomes aware, or has reason to believe, that the Auditor or the relevant audit staff of the Auditor are no longer independent of the Authorised Person or Recognised Body, or have a conflict of interest which may affect their judgement in respect of the Authorised Person or Recognised Body.