PART 3OTHER MODIFICATIONS OF PROVISIONS RELATING TO ACCOUNTS

Requirements for auditors' report published with accounts8

In Article 248(3) of the 1986 Order (requirements in connection with publication of accounts)8 –

a

at the end of sub-paragraph (c) omit “and”, and

b

for sub-paragraph (d) substitute –

d

whether any such auditors' report –

i

was qualified or unqualified, or included a reference to any matters to which the auditors drew attention by way of emphasis without qualifying the report, or

ii

contained a statement under Article 245(2) or (3) (accounting records or returns inadequate, accounts not agreeing with records and returns or failure to obtain necessary information and explanations); and

e

whether any report made for the purposes of Article 257A(2) was qualified;