This section has no associated Explanatory Memorandum
4. In section 78 (auditors’ report)()—U.K.
(a)in subsection (1)—
(i)for “auditors” substitute “auditor”;
(ii)for “their” substitute “his”;
(b)in subsection (2), for “auditors’ report” substitute “auditor’s report”;
(c)in subsection (3)—
(i)for “auditors shall, in their” substitute “auditor shall, in his”;
(ii)for “them” substitute “him”;
(d)in subsection (3A), for “auditors’ report” substitute “auditor’s report”;
(e)in subsection (3B), for “auditors’ opinion” substitute “auditor’s opinion”;
(f)in subsection (4A)—
(i)in the opening words, for “auditors’ report” substitute “auditor’s report”;
(ii)in paragraph (b), for “auditors wish” substitute “auditor wishes”;
(g)in subsection (6)—
(i)for “auditors’ report” substitute “auditor’s report” in both places where it occurs;
(ii)for “their opinion” substitute “his opinion”;
(h)in subsection (7)—
(i)for “auditors’ report” substitute “auditor’s report”;
(ii)for “they have” substitute “he has”;
(iii)for “auditors” substitute “auditor”;
(i)in subsection (8), for “auditors’ report” substitute “auditor’s report”;
(j)in subsection (9), for “auditors” substitute “auditor”;
(k)in subsection (10)—
(i)for “auditors’ report” substitute “auditor’s report”;
(ii)for “their opinion” substitute “his opinion”, in both places where it occurs;
(iii)for “they shall include in their” substitute “he shall include in his”;
(iv)for “they are” substitute “he is”;
(l)in the heading, for “Auditors’ report” substitute “Auditor’s report”.