495 Auditor's report on company's annual accounts
Companies Act 2006 | Legislation

Chapter 3
Functions of Auditor

Auditor's report

495  Auditor's report on company's annual accounts

(1)     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—

(a)     in the case of a private company, to be sent out to members under section 423;

(b)     in the case of a public company, to be laid before the company in general meeting under section 437.

[(2)     The auditor's report must include—

(a)     the identity of the company whose annual accounts are the subject of the audit,

(b)     a description of the annual accounts that are the subject of the audit (including the period covered by those accounts),

(c)     a description of the financial reporting framework that has been applied in the preparation of those accounts, and

(d)     a description of the scope of the audit identifying the auditing standar

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