
Print Options
PrintThe Whole
Instrument
PrintThe Whole
Part
PrintThis
Section
only
Status:
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Requirements for auditors' report published with accounts
This section has no associated Explanatory Memorandum
8. In section 240(3) of the 1985 Act (requirements in connection with publication of accounts)()–
(a)at the end of paragraph (c) omit “and”, and
(b)for paragraph (d) substitute–
“(d)whether any such auditors' report–
(i)was qualified or unqualified, or included a reference to any matters to which the auditors drew attention by way of emphasis without qualifying the report, or
(ii)contained a statement under section 237(2) or (3) (accounting records or returns inadequate, accounts not agreeing with records and returns or failure to obtain necessary information and explanations); and
(e)whether any report made for the purposes of section 249A(2) was qualified;”.
Back to top