SCHEDULE 2 U.K.Consequential amendments of the 1986 Act

7.  In section 81A (requirements in connection with publication of accounts)(1)— U.K.

(a) in subsection (1), for “auditors’ report” substitute “auditor’s report”;

(b) in subsection (3)—

(i) in paragraph (c), for “auditors have” substitute “auditor has”;

(ii) in paragraph (d)—

(aa) in the opening words, for “auditors’ report” substitute “auditor’s report”;

(bb) in sub-paragraph (i), for “auditors” substitute “auditor”;

(cc) in the closing words, for “auditors’ report” substitute “auditor’s report”.

Commencement Information

I1 Sch. 2 para. 7 in force at 29.6.2008, see art. 1(2)

(1)

Section 81A was inserted by S.I. 2004/3380.