[(1)] [In his report on the company's annual accounts, the auditor must—
(a) state whether, in his opinion, based on the work undertaken in the course of the audit—
(i) the information given in the strategic report (if any) and the directors' report for the financial year for which the accounts are prepared is consistent with those accounts, and
(ii) any such strategic report and the directors' report have been prepared in accordance with applicable legal requirements,
(b) state whether, in the light of the knowledge and understanding of the company and
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