5. Subject to paragraph 7 below, where the directors are satisfied that—
(a)the systems of control established and maintained by the company in respect of its business complied, at the end of the financial year in question, with any published guidance and it is reasonable to believe that those systems continued to so comply subsequently and will continue to so comply in future; or
(b)the return has been prepared in accordance with any published guidance,
it shall be so stated, by listing such guidance, in the certificate required by regulation 28(a) above.