The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004

Requirements for auditors' report published with accounts

8.  In section 240(3) of the 1985 Act (requirements in connection with publication of accounts)(1)–

(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;”.

(1)

Section 240 was substituted by section 10 of the Companies Act 1989, and amended by regulation 4 of, and paragraph 1 of Schedule 1 to, S.I. 1994/1935.