C4Part 16Audit
Annotations:
Modifications etc. (not altering text)
Chapter 3Functions of auditor
Duties and rights of auditors
C1C2C3498AF1Auditor's duties in relation to separate corporate governance statement
Where the company is required to prepare a corporate governance statement in respect of a financial year and no such statement is included in the directors' report—
a
the company's auditor, in preparing his report on the company's annual accounts for that year, must ascertain whether a corporate governance statement has been prepared, and
b
if it appears to the auditor that no such statement has been prepared, he must state that fact in his report.
Pts. 1-39 (except for Pt. 7 and ss. 662-669), 45-47 extended (12.5.2011) by The Companies Act 2006 (Consequential Amendments and Transitional Provisions) Order 2011 (S.I. 2011/1265), art. 5(1), Sch. 1 para. 2