Valid from 01/12/2001
Reports: accountsU.K.
67.—(1) The annual report of an open-ended investment company must, in respect of the annual accounting period to which it relates, contain accounts of the company.
(2) The company’s auditors must make a report to the company’s shareholders in respect of the accounts of the company contained in its annual report.
(3) A copy of the auditor’s report must form part of the company’s annual report.