It is the duty of the auditor to prepare a report which is to be attached to the accounts. The form and content of the auditorʼs report and other reporting duties are specified. The following points in particular should be noted in relation to the auditorʼs report.

1. It must be laid before the company in general meeting or otherwise sent to all the members entitled to receive the accounts.

2. It must state whether in the auditorʼs opinion the companyʼs accounts have been properly prepared in accordance with the relevant financial reporting framework and have been prepared in accordance with the requirements of the Companies Act.