SCHEDULE 2 U.K.Consequential amendments of the 1986 Act

4.  In section 78 (auditors’ report)(1)— U.K.

(a) in subsection (1)—

(i) for “auditors” substitute “auditor”;

(ii) for “their” substitute “his”;

(b) in subsection (2), for “auditors’ report” substitute “auditor’s report”;

(c) in subsection (3)—

(i) for “auditors shall, in their” substitute “auditor shall, in his”;

(ii) for “them” substitute “him”;

(d) in subsection (3A), for “auditors’ report” substitute “auditor’s report”;

(e) in subsection (3B), for “auditors’ opinion” substitute “auditor’s opinion”;

(f) in subsection (4A)—

(i) in the opening words, for “auditors’ report” substitute “auditor’s report”;

(ii) in paragraph (b), for “auditors wish” substitute “auditor wishes”;

(g) in subsection (6)—

(i) for “auditors’ report” substitute “auditor’s report” in both places where it occurs;

(ii) for “their opinion” substitute “his opinion”;

(h) in subsection (7)—

(i) for “auditors’ report” substitute “auditor’s report”;

(ii) for “they have” substitute “he has”;

(iii) for “auditors” substitute “auditor”;

(i) in subsection (8), for “auditors’ report” substitute “auditor’s report”;

(j) in subsection (9), for “auditors” substitute “auditor”;

(k) in subsection (10)—

(i) for “auditors’ report” substitute “auditor’s report”;

(ii) for “their opinion” substitute “his opinion”, in both places where it occurs;

(iii) for “they shall include in their” substitute “he shall include in his”;

(iv) for “they are” substitute “he is”;

(l) in the heading, for “Auditors’ report” substitute “Auditor’s report”.

Commencement Information

I1 Sch. 2 para. 4 in force at 29.6.2008, see art. 1(2)

(1)

Section 78, subsections (3A), (3B), (4) and (4A) were substituted for subsections (4) and (5), as originally enacted, by S.I. 2004/3380.