UUÂãÁÄÖ±²¥

Auditor's report on the annual accounts

A company's auditor must make a report to the company's members on all annual accounts of the company of which copies are, during his tenure of office:¹

1. Ìý

   (1)ÌýÌýÌýÌý in the case of a private company, to be sent out to members under the Companies Act 2006, s 423;

2. Ìý

   (2)ÌýÌýÌýÌý in the case of a public company, to be laid before the company in general meeting under the Companies Act 2006, s 437.

The auditor's report must:²

1. Ìý

   (1)ÌýÌýÌýÌý include the identity of the company whose accounts are the subject of the audit;

2. Ìý

   (2)ÌýÌýÌýÌý include a description of the annual accounts that are the subject of the audit and the period covered;

3. Ìý

   (3)ÌýÌýÌýÌý include a description of the financial reporting