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The Statutory Auditors and Third Country Auditors Regulations 2016
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- UK Statutory Instruments
- 2016 No. 649
- SCHEDULE 3
- PART 3
- Paragraph 14
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14.—(1) Section 496 (auditor's report on strategic report and director's report) M1is amended as follows.U.K.
(2) The existing words become subsection (1) and after that subsection, insert—
“(2) Where more than one person is appointed as auditor, the report must include a statement as to whether all the persons appointed agree on the statements and indications given under subsection (1) and, if they cannot agree on those statements and indications, the report must include the opinions of each person appointed and give reasons for the disagreement.”.
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M1Section 496 was substituted by S.I. 2015/980.
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