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11. Any written notice of a proposed objection given in pursuance of Article 18(2) of the 2005 Order shall state the facts on which the interested person proposes to rely and shall contain, so far as possible—
(a)particulars of any item of account which is alleged to be contrary to law; and
(b)particulars of any matter in respect of which it is proposed that the local government auditor could make a report under Article 9 of that Order.
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