7. In subsection 79 (auditor's duties and powers) M1—U.K.
(a)for subsection (2) substitute—
“(2) If the auditor is of the opinion that—
(a)proper accounting records have not been kept under section 71, or
(b)the annual accounts are not in agreement with the accounting records,
the auditor must state that fact in his report.”; and
(b)after subsection (6) insert—
“(6A) Where more than one person is appointed as auditor, the report must include a statement as to whether all the persons appointed agree on any statements given under subsections (2) and (6) and, if they cannot agree on those statements, the report must include the opinions of each person appointed and give reasons for the disagreement.”.
Marginal Citations
M1Section 79 was amended by paragraph 34 of Schedule 7, and Schedule 9, to the Building Societies Act 1997 (c. 32) and by S.I. 2001/2617 and 2008/1519.