498 Duties of auditor
498 Duties of auditor
Companies Act 2006 | Legislation

(1)     A company's auditor, in preparing his report, must carry out such investigations as will enable him to form an opinion as to—

(a)     whether adequate accounting records have been kept by the company and returns adequate for their audit have been received from branches not visited by him, and

(b)     whether the company's individual accounts are in agreement with the accounting records and returns, and

(c)     in the case of a quoted company [or unquoted traded company], whether the auditable part of the company's directors' remuneration report is in agreement with the accounting records and returns.

(2)     If the auditor is of the opinion—

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