18Auditor's reports
(1)When an auditor has concluded his audit of the accounts of any body under this Part of this Act—
(a)a certificate that he has completed the audit in accordance with this Part of this Act; and
(b)his opinion on the relevant statement of accounts prepared pursuant to regulations under section 23 below (or, where no such statement is required to be prepared, on the accounts),
shall, subject to subsection (2) below, be entered by him on the statement (or, as the case may be, on the accounts).
(2)Where an auditor makes a report to the body concerned under section 15(3) above at the conclusion of the audit, the certificate and opinion referred to in subsection (1) above may be included by him in that report.
(3)Any report under section 15(3) above shall be sent by the auditor to the body concerned or, in the case of a parish meeting, to the chairman, and (except in the case of an immediate report) shall be so sent not later than fourteen days after the conclusion of the audit, and that body shall take the report into consideration as soon as practicable after they have received it.
(4)A copy of any such report shall be sent by the auditor to the Commission forthwith, if the report is an immediate report, and otherwise not later than fourteen days after the conclusion of the audit.
(5)The agenda supplied to the members of a body for the meeting of the body at which they take into consideration a report of an auditor sent to them under subsection (3) above shall be accompanied by that report, and the report shall not be excluded from the matter supplied for the benefit of any newspaper under section 1(4) (b) of the [1960 c. 67.] Public Bodies (Admission to Meetings) Act 1960 (supply of agenda of meetings and related documents to newspapers).