C11C7C16C5C18C17C15C4Part 16Audit

Annotations:
Modifications etc. (not altering text)
C11

Pt. 16 applied (with modifications) (8.12.2017) by The Risk Transformation Regulations 2017 (S.I. 2017/1212), regs. 1(2), 162, 163 (with reg. 189)

C5

Pts. 1-39 modified (31.12.2020) by Regulation (EC) No. 2157/2001, Art. AAA1(3) (as inserted by The European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2018 (S.I. 2018/1298), regs. 1, 97 (with regs. 140-145) (as amended by S.I. 2020/523, regs. 1(2), 5(a)-(f)); 2020 c. 1, Sch. 5 para. 1(1))

C5Chapter 3Functions of auditor

C21Auditor's report

Annotations:
Modifications etc. (not altering text)
C21

Ss. 495-497 applied (with modifications) by S.I. 2008/373, reg. 7(1)(1A) (as substituted and inserted (1.1.2018) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), 9 (with reg. 2(6)(7)))

C1C2C3C20C10C6C8C9C14C19C13C12C22 496 Auditor's report on strategic report and on directors' report

F11

In his report on the company's annual accounts, the auditor must-

a

state whether, in his opinion, based on the work undertaken in the course of the audit—

i

the information given in the strategic report (if any) and the directors’ report for the financial year for which the accounts are prepared is consistent with those accounts, and

ii

any such strategic report and the directors’ report have been prepared in accordance with applicable legal requirements,

b

state whether, in the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, he has identified material misstatements in the strategic report (if any) and the directors’ report, and

c

if applicable, give an indication of the nature of each of the misstatements referred to in paragraph (b).

F22

Where more than one person is appointed as auditor, the report must include a statement as to whether all the persons appointed agree on the statements and indications given under subsection (1) and, if they cannot agree on those statements and indications, the report must include the opinions of each person appointed and give reasons for the disagreement.