Section 495(2)

The auditor’s report must include— the identity of the company whose annual accounts are the subject of the audit, a description of the annual accounts that are the subject of the audit (including the period covered by those accounts), a description of the financial reporting framework that has been applied in the preparation of those accounts, and a description of the scope of the audit identifying the auditing standards in accordance with which the audit was conducted.

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