C4Part 16Audit

Annotations:
Modifications etc. (not altering text)

Chapter 3Functions of auditor

Duties and rights of auditors

C1C2C3C5 498A F1Auditor'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.