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6. For section 237(4) of the Act, substitute—
(a)the requirements of Schedule 6 (disclosure of information: emoluments and other benefits of directors and others) are not complied with in the annual accounts, or
(b)where a directors' remuneration report is required to be prepared, the requirements of Part 3 of Schedule 7A (directors' remuneration report) are not complied with in that report,
the auditors shall include in their report, so far as they are reasonably able to do so, a statement giving the required particulars.”
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