(1) If a company publishes non-statutory accounts, it must publish with them a statement indicating—
(a) that they are not the company's statutory accounts,
(b) whether statutory accounts dealing with any financial year with which the non-statutory accounts purport to deal have been delivered to the registrar, and
(c) whether an auditor's report has been made on the company's statutory accounts for any such financial year, and if so whether the report—
(i) was qualified or unqualified, or included a reference to any matters to which the auditor drew attention by way of emphasis without qualifying the report, or
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