Auditors' reports on operating and financial reviewsU.K.
This section has no associated Explanatory Memorandum
10. In section 235 of the 1985 Act (auditors' report), after subsection (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.”
Commencement Information
I1Reg. 10 in force at 22.3.2005 (with effect in accordance with reg. 1(3)), see reg. 1(2)