4(1)A copy of the most recent statement of accounts prepared by the Corporation under section 16(1) of the [1978 c. 2.] Commonwealth Development Corporation Act 1978 (accounts and audit).
(2)A copy of a report by the auditors appointed under section 16(3) of that Act stating without material qualification their opinion that the accounts were properly prepared in accordance with section 16(1) of that Act.
(3)For the purposes of sub-paragraph (2) a qualification is material unless the auditors state in the report that the matter giving rise to the qualification is not material for the purpose of paragraph 5.