Section 444(5B)

Those requirements are that the notes to the balance sheet must— state whether the auditor’s report was qualified or unqualified, where that report was qualified, disclose the basis of the qualification (reproducing any statement under section 498(2)(a) or (b) or section 498(3), if applicable), where that report was unqualified, include a reference to any matters to which the auditor drew attention by way of emphasis, and state— the name of the auditor and (where the auditor is a firm) the name of the person who signed the auditor’s report as senior statutory auditor, or if the conditions in section 506 (circumstances in which names may be omitted) are met, that a resolution has been passed and notified to the Secretary of State in accordance with that section.

← 5A · All articles · 5C →

Source: legislation.gov.uk · retrieved 2026-09-04