Auditors' report on directors' reportU.K.
This section has no associated Explanatory Memorandum
3. In section 235 of the 1985 Act (auditors' report)(1), for subsection (3) substitute—
“(3) The auditors must state in their report whether in their opinion the information given in the directors' report for the financial year for which the annual accounts are prepared is consistent with those accounts.”
Commencement Information
I1Reg. 3 in force at 22.3.2005 (with effect in accordance with reg. 1(3)), see reg. 1(2)