(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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Millett LJ subdivided types of constructive trust into two categories, distinguishing between:•the constructive trust proper, where equity intervenes to prevent the legal owner from unconscionably denying the beneficial interest of another (known as the institutional constructive trust)•the
The principle of transferred maliceIf a person has a malicious intent towards X and, in carrying out that intent, injures Y, he is guilty of an offence. So, if D shoots at A with intent to kill him but kills B by mistake it is murder; the mistake as to the identity of the victim is irrelevant as D
Coronavirus (COVID-19): The guidance detailing normal practice set out in this Practice Note may be affected by measures concerning process and procedure in the civil courts that have been introduced as a result of the coronavirus (COVID-19) pandemic. For guidance, see Practice Note: Coronavirus
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