Auditors' reports on operating and financial reviews
This section has no associated Explanatory Memorandum
10. In Article 243 of the 1986 Order (auditors' report), after paragraph (3) insert –
“(3A) If the company is a quoted company, the auditors must state in their report –
(a)whether in their opinion the information given in the operating and financial review for the financial year for which the annual accounts are prepared is consistent with those accounts; and
(b)whether any matters have come to their attention, in the performance of their functions as auditors of the company, which in their opinion are inconsistent with the information given in the operating and financial review.”.