Companies Act 1985

22 (1) The auditors' special report under paragraph 10 shall include a statement that in their opinion—

(a) the directors are entitled to deliver modified group accounts, as claimed in their statement in the balance sheet, and

(b) any accounts comprised in the documents delivered as modified group accounts are properly prepared as such in accordance with this Schedule.

(2) A copy of the auditors' report under section 236 need not be delivered ; but the full text of it shall be reproduced in the special report under paragraph 10.

(3) If the directors propose to rely on section 250 as entitling them to deliver modified group accounts, it is the auditors' duty to provide them with a report stating whether in their opinion the directors are so entitled, and whether the documents to be delivered as modified group accounts are properly prepared in accordance with this Schedule.