SCHEDULES
C1C2F2SCHEDULE 3 Mandatory Contents of Prospectus
Annotations:
Amendments (Textual)
Modifications etc. (not altering text)
C1
Sch. 3 applied with modifications by S.I. 1985/680, regs. 4–6, Sch.
C2
Sch. 3 modified by S.I. 1991/823, reg. 2(1), Sch.1
Part II Auditors’ and accountants’ reports to be set out in prospectus
Provisions interpreting preceding paragraphs, and modifying them in certain cases
22
1
A report required by paragraph 17 or 18 shall be made by accountants qualified under this Act for appointment as auditors of a company.
F12
Such a report shall not be made by an accountant who is an officer or servant, or a partner of or in the employment of an officer or servant, of—
a
the company or any of its subsidiary undertakings,
b
a parent undertaking of the company or any subsidiary undertaking of such an undertaking.
3
The accountants making any report required for purposes of paragraph 17 or 18 shall be named in the prospectus.
Schs. 1-15B repealed (prosp.) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16 and the repeal being partly in force, as to which see individual provisions