(1) If the company is a quoted company [or unquoted traded company], the auditor, in his report on the company's annual accounts for the financial year, must—
(a) report to the company's members on the auditable part of the directors' remuneration report, and
(b) state whether in his opinion that part of the directors' remuneration report has been properly prepared in accordance with this Act.
(2) For the purposes of this Part, “the auditable part” of a directors' remuneration report is the part identified as such by regulations under section 421.
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