(1) If it appears to the [FCA] that an auditor has failed to comply with a duty imposed on him by trust scheme rules, [it may do one or more of the following—
(a) disqualify the auditor from being the auditor of any authorised unit trust scheme[, authorised contractual scheme] or authorised open-ended investment company;
(b) publish a statement to the effect that it appears to the FCA that the auditor has failed to comply with the duty;
(c) impose on the auditor a penalty, payable to the FCA, of such amount as the FCA considers appropriate].
[(2) Sections 345B to
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